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001-es BibID:BIBFORM071700
Első szerző:Máté Domicián (közgazdász, informatika tanár)
Cím:Fraud detection by testing the conformity to benford's law in the case of wholesale enterprises / Máté D., Sadaf R., Tarnóczi T., Fenyves V.
Dátum:2017
ISSN:2081-7452
Megjegyzések:he latest international crisis of the financial markets highlights the risks of instability, and the consequences of financial crime have a considerable effect on the performance of enterprises. The manipulation of selling prices or elements of financial statements even contribute to economic and social conflict in certain countries. The purpose of this study is to explore whether the conformity to Benford's law of forensic accounting data is sustainable in the case of wholesale trade enterprises in the examined (2009-2015) period and Hungarian region. Our research aims to test various elementary and advanced (goodness-of-fit) statistical techniques to assess the validity of the reported statements. Overall, after examining the deviations in reflected and expected frequencies we assert the non-conformity of this law in some cases. However, our motivation is not only to suggest applied recommendations to enhance accountability for entrepreneurships, but also to outline further research directions to improve the forensic fraud detection and better understanding of accountancy crimes for the management.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
Fraud
Benford's law
Megjelenés:Polish Journal of Management Studies. - 16 : 1 (2017), p. 115-126. -
További szerzők:Sadaf, Rabeea (1989-) (közgazdász) Tarnóczi Tibor (1952-) (közgazdász) Fenyves Veronika (1978-) (gazdasági agrármérnök)
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2.

001-es BibID:BIBFORM071699
Első szerző:Máté Domicián (közgazdász, informatika tanár)
Cím:Food chemistry patents influence on productivity : a case study of a sectoral approach in various oecd countries / Máté D., Oláh J., Lakner Z., Popp J.
Dátum:2017
ISSN:2081-7452
Megjegyzések:he effects of Intellectual Property Rights (IPRs) is one of the economic mysteries of the current literature. However, at sectoral-level, it has still failed to provide any obvious empirical evidence regarding any direct link between patents and productivity. The chief contribution of this research paper is to provide empirical evidence on how chemistry patents relate to productivity growth in the case of a low-tech intensive industry (Food, Beverage and Tobacco). In order to support both the theoretical and empirical findings of the literature a dynamic regression model is tested and found a valid representation of the negative relationship between food chemistry patents granted and productivity growth in the long run. Subsequently, some conclusions and policy implications are suggested in order to support the enhanced productivity growth performance of these food industries, highlighting the importance of changes in current property protection systems
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
fodd chemistry
productivity
patents
Megjelenés:Polish Journal of Management Studies. - 16 : 2 (2017), p. 160-170. -
További szerzők:Oláh Judit (1973-) (agrárközgazdász, logisztika) Lakner Zoltán (agrárökonómia) Popp József (1955-) (közgazdász)
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3.

001-es BibID:BIBFORM074300
Első szerző:Oláh Judit (agrárközgazdász, logisztika)
Cím:The influence of the management success factors of logistics service providers on firms' competitiveness / Judit Oláh, Rabeea Sadaf, Domicián Máté, József Popp
Dátum:2018
ISSN:2081-7452
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. In formulating the hypotheses, we considered management success factors and examined their impact on and relationship with the factors of competitiveness of logistics service companies (including breaking them down in terms of their performance, operations and capacity to change). To sum up and listing in order the success factors of the business, we have found that trust is the first, sector-specific IT development the second, the third is the choice of strategy and the fourth is the service portfolio and profitability-based diversification. The order and volume of development of these areas can have a significant impact on the development and financial results of the factors determining the competitiveness of logistics companies. The results of our research can effectively support logistics service providers in finding their business success factors, which will enable them to fully satisfy their customers' expectations in the supply chain.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
logistics
competetiveness
entreprenorship
Megjelenés:Polish Journal of Management Studies. - 17 : 1 (2018), p. 175-193. -
További szerzők:Sadaf, Rabeea (1989-) (közgazdász) Máté Domicián (1976-) (közgazdász, informatika tanár) Popp József (1955-) (közgazdász)
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4.

001-es BibID:BIBFORM099717
Első szerző:Tóth Róbert
Cím:The system of relationships between sustainable corporate governance and corporate financial literacy / Tóth Róbert, Zéman Zoltán, Túróczi Imre, Kása Richárd, Popp József, Oláh Judit
Dátum:2021
ISSN:2081-7452
Megjegyzések:The main objective of this research project is to create new model in the field of corporate financial literacy, with a special emphasis on the Hungarian SME sector. In our study we explore the interpretations and dimensions of corporate finance. Beyond the theoretical analysis, the study aims to justify the level and direction of the relationship between corporate financial literacy and corporate financial results, the efficiency of operations, the outcome of corporate financial decisions. It has been taken a 511-element representative sample from the Hungarian SME sector and built a linear regression model to find a significant moderation effect of financial literacy between financial performance and results. The method used in this study is a literature review analysis of manuscripts discussing topics related to financial literacy, corporate sustainability, published in the last 10 years. Our results show that there are positive and significant relationships between company management and corporate financial literacy. It has been also established in our analysis that the level of corporate financial literacy influences financial results and the effectiveness of operations in companies. This paper draws the attention of business leaders to the importance of financial awareness to help stakeholders and companies to provide better solutions to the existing environmental and economic challenges. The study offers useful policy input for corporate and economic policy decision-makers, which could also help improve the competitiveness of national economies.
Tárgyszavak:Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
Megjelenés:Polish Journal of Management Studies. - 23 : 1 (2021), p. 418-435. -
További szerzők:Zéman Zoltán (1969-) (agrár-közgazdász) Túróczi Imre (1960-) (közgazdász) Kása Richárd Popp József (1955-) (közgazdász) Oláh Judit (1973-) (agrárközgazdász, logisztika)
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