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Lenka Papíková

Mgr. Lenka Papíková, PhD. works at the Faculty of Management, Comenius University Bratislava as an assistant professor at the Department of Economics and Finance since 2019. She is a graduate of the Faculty of Management and currently holds a PhD. by defending a dissertation thesis on the topic Determinants and analysis of the heterogeneity of fraudulent activities in companies.

 

Teaching activities

Mgr. Lenka Papíková, PhD. participates in the teaching of courses in both Slovak and English language in various areas of accounting:

  • Principles of Financial Accounting I,
  • Principles of Financial Accounting II,
  • Financial Accounting,
  • International Financial Reporting Standards,
  • Managerial accounting,
  • Taxation.


In 2023, she participated in the Erasmus + program and provided guest lectures at partner universities in Brno (Mendel University, Czech Republic) and Trieste (University of Trieste, Italy).

She is the author of university textbook titled Introduction to Managerial Accounting (2022).


She actively participates in the popularization activities of the faculty, such as Women and Girls in Science at FMUK, or Erasmus days.

Areas of research, participation in projects

In her research activities, Mgr. Lenka Papíková, PhD. mainly studies financial statements of companies with focus on two main areas of research: detection of accounting fraud in corporate financial reporting, and prediction of company bankruptcy, respectively analysis of the financial health of companies. From 2021 to 2023, she was a team member of VEGA project 1/0393/21 titled Impact Analysis of Restrictive Measures and Government Aid Associated with Coronavirus on Financial Health of Small and Medium-Sized Enterprises in Slovakia. Since 2024, she is investigator on VEGA project 1/0361/24 „Automated Machine Learning Application in Prediction of Companies' Financial Health“.

In addition to publishing, she acts as a reviewer in several peer-reviewed current content journals, for example:

  • Computational Economics (JCR: Q2, IF 2022 = 2)
  • International Journal of Accounting Information Systems (JCR: Q1, IF 2022 = 4.6)
  • Finance Research Letters (JCR: Q1, IF 2022 = 10,4)

Selected publication outputs

Mgr. Lenka Papíková, PhD. is the co-author of several publications (also current content), e.g.:
•    Papík, M., Papíková, L. (2022): Detecting accounting fraud in companies reporting under US GAAP through data mining. International Journal of Accounting Information Systems, Vol. 45, p. 1-19, art. no. 100559 [online]. - ISSN (online) 1873-4723
Indexed in:     WOS (current content) JCR Q1, IF 2021 = 5,111
SCOPUS, Q1, SNIP 2021 = 1,516

•    Papík, M., Papíková, L. (2023): Impacts of crisis on SME bankruptcy prediction models performance. Expert Systems with Applications, Vol. 214, p. 1-17, art. no. 119072 [print]. - ISSN (print) 0957-4174
Indexed in:     WOS (current content) JCR Q1, IF 2021 = 8,665
SCOPUS, Q1, SNIP 2021 = 2,985

•    Papíková, L., Papík, M. (2023): Gender diversity of board of directors and shareholders: Machine learning exploration during COVID-19, Gender in Management, Vol. ahead-of-print No. ahead-of-print.
Indexed in:     WOS (current content) JCR Q1, IF 2022 = 3,7
SCOPUS, Q1, SNIP 2022 = 1,458

•    Papíková, L., Papík, M. (2023): Application of intellectual capital in SME bankruptcy, Applied Economics, Vol. ahead-of-print No. ahead-of-print.
Indexed in:     WOS (current content) JCR Q2, IF 2022 = 2,2
SCOPUS, Q2, SNIP 2022 = 1,089

•    Papíková, L., Papík, M. (2022): Effects of classification, feature selection, and resampling methods on bankruptcy prediction of small and medium-sized enterprises. Intelligent Systems in Accounting, Finance and Management, Vol. 29 (4), pp. 254-281 [online]. - ISSN (print) 1550-1949
Indexed in:     WOS
SCOPUS, Q1, SNIP 2021 = 1,870

•    Papíková, L., Papík, M. (2022): Intellectual capital and its impacts on SMEs profitability during COVID-19 pandemic. Journal of Eastern European and Central Asian Research, Vol. 9 (3), pp. 521-531 [print]. - ISSN (print) 2328 8272
Indexed in:     WOS
SCOPUS, Q3, SNIP 2021 = 0,91

•    Papík, M., Papíková, L. (2020): Detection models for unintentional financial restatements. Journal of Business Economics and Management, Vol. 21 (1), pp. 64-86 [print]. - ISSN (print) 1611-1699
Indexed in:     WOS JCR Q2, IF 2020 = 2,028
SCOPUS, Q2, SNIP 2020 = 1,064


The entire list of publications

Examples of the application of scientific knowledge to application practice

Since 2022, Mgr. Lenka Papíková, PhD. acts as a member of the Commission for Finance, Subsidies and Social Affairs (at the municipal level - the municipality of Chorvátsky Grob), which represents an advisory body for the municipal council in the areas of financial management and budgeting of the municipality. The commission:
• processes and submits a proposal for the approval of the municipal budget, its amendments, and additions,
• comments on the municipality's management of the municipality's financial resources and property,
• prepares opinions on proposals for the introduction, change or cancellation of local taxes and fees,
• comments on the proposal for the final account of the municipality and proposals for accepting a loan,
• assesses applications for the purchase and sale of real estate and tangible investment assets of the municipality,
• monitors the possibilities of obtaining subsidies for the municipality and participates in the preparation of relevant materials,
• deals with social issues in the municipality and comments on them

Topics for bachelor and master theses

For bachelor and diploma theses, Mgr. Lenka Papíková, PhD. lists topics related to the processing and analysis of financial data and the application in the financial management of companies.

Examples of the topics:
• Determinants and analysis of company tax compliance in a selected sector
• Cost flow and its use in pricing in a selected company
• Comparison of the financial management of municipalities in Slovakia
• Revenue and profitability analysis of companies in the green energy sector
• Impact of the Covid-19 pandemic on the financial health of companies in a selected sector
• Impact of selected non-financial indicators on company performance
• Development of added value of employees and labor costs of shared service centers
• Application of company financial statements in the process of detecting accounting fraud
• Validation of bankruptcy models for companies in a selected sector