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001-es BibID:BIBFORM076720
Első szerző:Fenyves Veronika (gazdasági agrármérnök)
Cím:The role of the notes to the financial statements in corporate decision-making / Veronika Fenyves, Zoltán Bács, Zoltán Zéman, Elvira Böcskei, Tibor Tarnóczi
Dátum:2018
ISSN:1727-9232 1810-3057
Megjegyzések:For the analyses, we used the notes to the financial statements of companies with Hungarian headquarters, which are regulated by the Accounting Act and which have information-technology services as their primary activity of the business. The primary objective of our research was to examine the extent to which the enterprises investigated fulfill their obligations determined by the Accounting Act to disclose all needed information in the general and informative parts of the notes to the financial statement. The analysis was performed using text mining, and the results were evaluated with non-parametric statistical methods. Based on the analysis, we can state that the investigated companies presented proportionally less information in the general part of the notes to the financial statements as compared to the informative part. However, even the highest frequency did not exceed 70%. Based on the X2 test, we can state that the frequency of occurrence of the majority of information sought using text mining significantly differs by company type, and this difference mostly occurred amongst Ltds and Lps, in favor of Ltds. As a conclusion, it can be deduced that the investigated companies do fully not meet the legal requirements for the information provided in the notes to the financial statements. This incompleteness may cut down on the decision-making ability of the companies concerned.
Tárgyszavak:Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban
Value Creation
Information Service
Notes to the Financial Statement
General Part of Notes
Informative Part of Notes
Text Mining
Megjelenés:Corporate Ownership & Control. - 15 : 4-1 (2018), p. 138-148. -
További szerzők:Bács Zoltán (1969-) (agrármérnök) Zéman Zoltán (1969-) (agrár-közgazdász) Böcskei Elvira (1966-) (közgazdász) Tarnóczi Tibor (1952-) (közgazdász)
Pályázati támogatás:ÚNKP-17-4
egyéb
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DOI
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2.

001-es BibID:BIBFORM094746
Első szerző:Harangi-Rákos Mónika (gazdasági agrármérnök)
Cím:Financial performance and market growth of the companies in Hungary and Romania: A study of the food retail companies / Harangi-Rákos Mónika, Fenyves Veronika
Dátum:2021
ISSN:1727-9232 1810-3057
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
Megjelenés:Corporate Ownership and Control. - 18 : 3 special issue (2021), p. 325-336. -
További szerzők:Fenyves Veronika (1978-) (gazdasági agrármérnök)
Internet cím:Szerző által megadott URL
DOI
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3.

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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