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001-es BibID:	BIBFORM071813
Első szerző:	Oláh Judit (agrárközgazdász, logisztika)
Cím:	The effect of acquisition moves on income, pre-tax profits and future strategy of logistics firms / Oláh J., Karmazin G., Máté D., Grabara J. K., Popp J.
Dátum:	2017
ISSN:	2071-8330 2306-3483
Megjegyzések:	Our research deals with a comprehensive study of the management success factors of logistics service providers using a new approach, and examines the life of logistics service companies. The data were collected from 51 logistics service providers in Hungary. We searched for the proper enterprise scale - acquisitions - strategies (including the method of looking for the economies of scale in the LSP segment to be examined, and the role of strategy choice). Our research has found that among logistics companies those firms which followed the growth pattern has significantly higher sales revenue than the companies growing organically. Additionally, logistics companies - considering their pre-tax profits - work more efficiently when they have a growth strategy (regardless of its time lag). However, this claim is true only for those companies that did not have any (revenue) growth over the previous period. The results of our research can effectively help logistics service providers find their business success factors, which will enable them fulfil the expectations of their customers in the supply chain better. - Foundation of International Studies, 2017 and CSR, 2017.
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban logistics service providers collaboration relationship value
Megjelenés:	Journal of International Studies. - 10 : 4 (2017), p. 233-245. -
További szerzők:	Karmazin György (1966-2017) (agrárménök, mérnök-tanár) Máté Domicián (1976-) (közgazdász, informatika tanár) Grabara, Janusz K. (1973-) (közgazdász) Popp József (1955-) (közgazdász)
Internet cím:	Szerző által megadott URL DOI Intézményi repozitóriumban (DEA) tárolt változat
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001-es BibID:	BIBFORM103623
035-os BibID:	(Scopus)85133693609
Első szerző:	Tamimi, Oday (könyvelő)
Cím:	Financial engineering and its impact on audit efficiency in the opinion of experts / Oday Tamimi, Ildikó Orbán
Dátum:	2022
ISSN:	2071-8330 2306-3483
Megjegyzések:	The present study aimed to examine the impact of financial engineering on audit efficiency by analyzing the results of a research sample that included banks, auditors, financial analysts, and academics in Europe, as previous studies did not examine the relationship between these variables. Three major findings are outlined in this study. First, there is a statistically significant relationship between financial engineering and audit efficiency based on the results of the tests of the hypotheses. Second, there is a statistically significant relationship between financial engineering and the quality of financial reports, as the use of financial engineering innovations leads to a decrease in the credibility and relevance of financial reports for users. Finally, there is a statistically significant relationship between financial engineering and the expectations gap in the audit process, due to the increased need for more details about the financial instruments in the auditor's report. The findings of this study are important for auditors, financial engineers, bank executives, and bodies that set standards for accounting and auditing.
Tárgyszavak:	Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk financial engineering audit financial instruments creative accounting financial report
Megjelenés:	Journal of International Studies. - 15 : 2 (2022), p. 50-62. -
További szerzők:	Dékán Tamásné Orbán Ildikó (1975-) (közgazdász, jogász)
Pályázati támogatás:	EFOP-3.6.3.-VEKOP16-2017-00007 EFOP
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