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001-es BibID:	BIBFORM078205
Első szerző:	Fenyves Veronika (gazdasági agrármérnök)
Cím:	Analysis of memorandum items in the notes to financial statements based on IT service providers / Veronika Fenyves, Tibor Tarnóczi
Dátum:	2018
ISSN:	2344-1712
Megjegyzések:	Only enterprises with adequate information and ability to convert them into organiational knowledgeare able to comply with the challenges in our globalized and accelerated world. Account has paramount importance in economic linkts between enterprises. It is divided into 2 sections: balance sheet and profit and loss account. Access to information is possible if the notes to financial statement include information that contribute to the better interpretation of the other part of the accoint. Decision-making based on unadequate knowledge further increases the otherwise not low economic risks. In the research we look into whether the notes to financial statements conducated by the enterprises include information that facilitate the collection of neccesary financial knowldege for partner enterprises. Notes to financial statemenst of the enterproses with NACE Code 62- IT services as their principal activity were used in the analysis. The use of text mining helps us to reveal to what extent notes to financial statements comply with the Act on Accounting.
Tárgyszavak:	Műszaki tudományok Informatikai tudományok idegen nyelvű folyóiratközlemény külföldi lapban giving information account text mining information
Megjelenés:	Network Intelligence Studies. - 6 : 11 (2018), p. 51-57. -
További szerzők:	Tarnóczi Tibor (1952-) (közgazdász)
Pályázati támogatás:	ÚNKP-17-4 Egyéb
Internet cím:	Szerző által megadott URL Intézményi repozitóriumban (DEA) tárolt változat
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