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001-es BibID:	BIBFORM083825
Első szerző:	Szekeres Alexandra (közgazdász)
Cím:	Examination and control of the efficiency of enterprises operating within the health care sector / Szekeres Alexandra, Orbán Ildikó
Dátum:	2019
ISSN:	1727-9232 1810-3057
Megjegyzések:	In the scope of our research, the efficiency of companies operating in the health care sector and the correlation between efficiency indicators and macroeconomic indicators were examined. One of the research questions is how the efficiency indicators of companies applying IFRS will develop during the analysed period. The other research question is whether and to what extent changes in individual macroeconomic indicators affect the efficiency of companies. It was an important consideration regarding the analysed companies that their consolidated annual statements are prepared in accordance with International IFRS. In addition, the selected sample was narrowed to companies of 5 countries within the European Union. The efficiency indicators of the companies were presented by creating quartiles and preparing descriptive statistics. When presenting the efficiency indicators, specifics of the IFRS accounting system depending on the content of the indicator were highlighted. Then it was examined, whether and to what extent the efficiency indicators are affected by the changes in macroeconomic indicators. This analysis was conducted using the Stata statistical system and applying random linear panel regression. As a result of the study, it can be concluded that the development of macroeconomic indicators has no effect on the efficiency indicators, their impact can only be measured in a complex sense.
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk hatékonyság IFRS
Megjelenés:	Corporate Ownership and Control. - 17 : 1 (2019), p. 173-182. -
További szerzők:	Dékán Tamásné Orbán Ildikó (1975-) (közgazdász, jogász)
Pályázati támogatás:	EFOP-3.6.1-16-2016-00022 EFOP
Internet cím:	Szerző által megadott URL DOI Intézményi repozitóriumban (DEA) tárolt változat
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