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1.

001-es BibID:BIBFORM074802
035-os BibID:(WOS)000446770200103 (Scopus)85052532871 (cikkazonosító)3060
Első szerző:Ahmad Ishtiaq (közgazdász)
Cím:Does Business Group Affiliation Matter for Superior Performance? Evidence from Pakistan / Ishtiaq Ahmad, Judit Oláh, József Popp, Domicián Máté
Dátum:2018
ISSN:2071-1050
Megjegyzések:aBusiness groups have been described as improving the value of the affiliated firms they control, which is often beyond the capability of standalone firms. The purpose of the current study is to analyze the financial performance of affiliates of diversified Pakistani business groups relative to standalone firms. The current study employs data from 284 Pakistani listed non-financial firms from 2008?2015. In order to test the hypotheses, two dependent variables are used, namely, accounting (Return on Assets (ROA)) and stock market (Tobin's Q) measures of performance. Specifically, this study probes and compares the performance measures of group member and standalone firms. The findings of the study suggest that business group memberships have statistically significant effects on accounting and stock market measures of firm performance. In addition, size and sales growth have an increasing effect on the performance of firms. We believe that business groups in Pakistan are efficient economic actors and can be considered responses to high transaction costs and market failures.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
business groups
financial performance
group-affiliated
institutional voids
Megjelenés:Sustainability. - 10 : 9 (2018), p. 1-19. -
További szerzők:Oláh Judit (1973-) (agrárközgazdász, logisztika) Popp József (1955-) (közgazdász) Máté Domicián (1976-) (közgazdász, informatika tanár)
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2.

001-es BibID:BIBFORM073771
035-os BibID:(Scopus)85047145832 (cikkazonosító)1629 (WOS)000435587100325
Első szerző:Bácsné Bába Éva (bölcsésztanár, szakközgazda)
Cím:Sport Involvement Analysis in Hungary, in the North Great Plain Region / Éva Bácsné Bába, Veronika Fenyves, György Szabados, Károly Pető, Zoltán Bács, Krisztina Dajnoki
Dátum:2018
ISSN:2071-1050
Megjegyzések:On a global level, a healthy lifestyle is experienced more where sport and physical activityas a way of life has gained more importance. European Union documents (such as the White Paperon Sport-2007) further stressed the important role of physical activity, and member states havedeclared the same opinion. Almost all scientific research approaches the topic by measuring thesport-related activity rate and incidence. The findings of Eurobarometer (2014) revealed that 41%of responding European citizens pursue some kinds of sport or do some form of body movementonce a week, while 59% rarely or never do. In Hungary, compared to the findings of 2009, activityimproved. Still, 44% of Hungarian citizens never undertake any sports activity. Pursuing sport andshowing interests in a more active lifestyle are indicators that may truly reflect the social connectionbetween sport and the society itself, and we may apply both terms in the framework of engagement.These terms lead us to the topic of sport related involvement, including social, psychological, andeconomic dimensions. In a large sample representative survey, carried out among Hungarian peoplein the North Great plain region, we aimed to reveal the specifications of sport engagement and ourempirical findings have proved a very strong connection between sport and the population itself.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
physical activity
sports event
sports involvement
rooting
Megjelenés:Sustainability. - 10 : 5 (2018), p. 1-20. -
További szerzők:Fenyves Veronika (1978-) (gazdasági agrármérnök) Szabados György (1974-) (gazdasági agrármérnök) Pető Károly (1958-) (agrármérnök) Bács Zoltán (1969-) (agrármérnök) Dajnoki Krisztina (1978-) (közgazdász, gazdasági agrármérnök)
Pályázati támogatás:EFOP-3.6.2-16-2017-00003
EFOP
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3.

001-es BibID:BIBFORM075715
035-os BibID:(cikkazonosító)3847 (Scopus)85055576047 (WOS)000451531700021
Első szerző:Baloch, Muhammad Saad
Cím:Role of domestic financial reforms and internationalization of non-financial transnational firms : evidence from the Chinese market / Muhammad Saad Baloch, Abubakr Saeed, Ishtiaq Ahmed, Judit Oláh, József Popp, Domicián Máté
Dátum:2018
ISSN:2071-1050
Megjegyzések:The successful internationalization process of Chinese firms which enhances the sustainability of the Chinese economy receives massive research attention. Studies emphasize that firm's motives and institutional voids play a pivotal role in getting benefits from the internationalization process, but the factors that initiated this process have been overlooked. The objective of this study is to explore the impact of those institutional factors which initiated the internationalization process. This study reveals that institutional factors of cross listing and increased financial availability induced the internationalization process of Chinese firms. Using the financial data of non-financial firms for the period of 2005-2015, we demonstrate that the domestic financial reforms initiated the internationalization process that helps Chinese economies to achieve sustainable economic development. The study also finds that state-ownership helped firms to gain more from increased financial availability than the stand-alone firms. The study concludes that the open business environment helped firms to survive and sustain the international pressure successfully and maintain their sustainable performance.
Tárgyszavak:Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
institutional factors
financial reforms
credit availability
cross listing
green financing
sustainable economic development
multinational enterprises
emerging economy
Megjelenés:Sustainability. - 10 : 11 (2018), p. 1-16. -
További szerzők:Saeed, Abubakr (közgazdász) Ahmad Ishtiaq (1978-) (közgazdász) Oláh Judit (1973-) (agrárközgazdász, logisztika) Popp József (1955-) (közgazdász) Máté Domicián (1976-) (közgazdász, informatika tanár)
Pályázati támogatás:ÚNKP-18-4-DE-153
ÚNKP
EFOP-3.6.3-VEKOP-16-2017-00007
EFOP
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4.

001-es BibID:BIBFORM059701
Első szerző:Böcskei Elvira (közgazdász)
Cím:Expected Risk Assessment-Annual Report versus Social Responsibility / Elvira Böcskei, Veronika Fenyves, Emese Kinga Zsidó, Zoltán Bács
Dátum:2015
ISSN:2071-1050
Megjegyzések:Global economic, social and environmental changes are inspiring companies to behave responsibly towards the environment, not only in the interest of others, but also in that of the future of their companies. It is crucial that companies are able to recognize any lack in their ability to grow values in a timely manner, because issues at companies require immediate intervention. A key factor in maintaining operations is the time interval required for companies to adjust to challenges. Are Annual Reports capable of indicating problems or possibly to inform decision-makers that a company is entering a period of decline? Such information can be gathered from the notes to the financial statement. Are annually prepared statements capable of indicating problems? Definitely, yes. Do yearly once due statements provide enough information? The answer must be no, as we are not living in a static economic environment. The more dynamic our economic environment is, the greater the role played by the question of time. Thanks to improvements in accounting and technology, we are able to create up-to-date analyses, based on accounting statements. However, in order to be effective, teamwork inside the company is essential and controllers should play a key role.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
social responsibility
accounting statements
Annual Report
corporate life cycle
Megjelenés:Sustainability. - 7 : 8 (2015), p. 9960-9972. -
További szerzők:Fenyves Veronika (1978-) (gazdasági agrármérnök) Zsidó Kinga Emese (1979-) (közgazdász) Bács Zoltán (1969-) (agrármérnök)
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5.

001-es BibID:BIBFORM070590
035-os BibID:(Scopus)85029480944 (WOS)000411621200138 (cikkazonosító)1639
Első szerző:Dajnoki Krisztina (közgazdász, gazdasági agrármérnök)
Cím:Deconstructing Attitudes towards Immigrant Workers among Hungarian Employees and Higher Education Students / Dajnoki Krisztina, Máté Domician, Fenyves Veronika, Kun András
Dátum:2017
ISSN:2071-1050
Megjegyzések:To preserve economic and social sustainability, countries impacted by internationalmigration must prepare for the challenges that influx will bring to their societies, whether it beto their labor markets or their local, regional and national cultures. In essence, all areas of public lifemay be affected. Therefore, the exploration and recognition of the factors influencing integration, aswell as the correlations behind attitudes of acceptance or rejection of the integration of immigrants,are essential. The present study contributes to the results in this field by revealing the beliefsbehind the differences between groups accepting and rejecting immigrants, using a questionnairedatabase. Our survey sample consists of 444 Hungarian university students and 170 employees.The primary method of data analysis is binary logistic regression, completed by bivariate analyses.Our findings confirm that a positive, accepting attitude towards immigrants is more probableif an image is formed of them as being hardworking and that the work they do contributes tothe economic development of the host country. Moreover, the integration of such individualsshould not be seen as resulting in any unfavorable change in criminal statistics, working conditions,unemployment or discrimination. Additionally, the acceptance of immigrants as colleagues mightbe facilitated - in addition to their higher qualifications?by domestic (i.e., Hungarian) employeesbeing better informed about immigration, and if immigrants occupy positions in which domesticemployees are not willing to work.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
Attitudes
migration
labor market
integration
prejudice
questionnaire survey
correlation
regression
Megjelenés:Sustainability. - 9 : 9 (2017), p. 1-28. -
További szerzők:Máté Domicián (1976-) (közgazdász, informatika tanár) Fenyves Veronika (1978-) (gazdasági agrármérnök) Kun András István (1978-) (közgazdász)
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6.

001-es BibID:BIBFORM112763
035-os BibID:(cikkazonosító)8998 (WoS)001005224700001 (Scopus)85161603496
Első szerző:Kristia Kristia (PhD student)
Cím:A Bibliometric Analysis of Sustainable Food Consumption: Historical Evolution, Dominant Topics and Trends / Kristia, Kristia; Kovács, Sándor; Bács, Zoltán; Rabbi, Mohammad Fazle
Dátum:2023
ISSN:2071-1050
Megjegyzések:The major goal of this study is to trace the emergence of SFC-related research across time, using a thematic map and a list of corresponding publications. In addition, this study aims to determine the author who has made the most significant contribution to this particular field. This study provides a comprehensive bibliometric analysis of the historical development and current trends in sustainable food consumption research, examining 2265 articles published between 1990 and 2023. Using the bibliometrics package of R Studio software version 4.2.1 and its Biblioshiny package, articles from the Scopus and Web of Science databases are examined. In the field of sustainable food consumption, we identify five distinct research phases: initial stagnation, infant growth, post-economic crisis, expanding phase and COVID-19 and post-pandemic. While research on broader sustainability topics can be traced back to the early 20th century, a very limited number of articles on sustainable food consumption was published in the 1990s. However, the number of publications increased incrementally over time, with a notable uptick in interest around 2015, and the subject was still being discussed in 2022. The emergence of the COVID-19 pandemic marked the beginning of the most recent phase of research, which analyzed the consumption patterns of consumers before and after the pandemic. Our study highlights key authors, documents and sources related to sustainable food consumption. The United States, Italy and the United Kingdom emerged as the most active contributors to the research on sustainable food consumption and were additionally the countries with the largest global market shares for organic products. Major sub-themes including organic food, food waste, sustainable development and food security, together with consumer behavior and organic products appeared as being the most researched sub-themes of recent times. The results of this study suggest that more research is related to sustainable food consumption in countries with a low organic food market share. In addition, the investigation of actual data on food waste, carbon footprints and greenhouse gas emissions resulting from food production and consumption is essential to gain holistic insights.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
Biblioshiny
bibliometric analysis
consumer behavior
sustainable food consumption
Megjelenés:Sustainability. - 15 : 11 (2023), p. 1-24. -
További szerzők:Kovács Sándor (1978-) (matematika tanár) Bács Zoltán (1969-) (agrármérnök) Rabbi, Mohammad Fazle (1985-) (közgazdász)
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7.

001-es BibID:BIBFORM073002
035-os BibID:(cikkazonosító)1090 (Scopus)85045036239 (WOS)000435188000194
Első szerző:Lakner Zoltán (agrárökonómia)
Cím:Building Coalitions for a Diversified and Sustainable Tourism : two Case Studies from Hungary / Lakner Zoltán, Kiss Anna, Merlet Ivan, Oláh Judit, Máté Domicián, Grabara Janusz, Popp József
Dátum:2018
ISSN:2071-1050
Megjegyzések:The development of the tourism sector has been a question of strategic importance for Hungary, a small, open economy with limited natural resources. At the same time, these efforts often generate considerable environmental conflicts, decreasing the sustainability of the environment. To understand the potential methods of sustainable tourism development, and to develop the optimal policy, it is essential to clarify the actors, their systems of interest and the potential ways of forging coalitions between them. The article presents an analysis of two case studies of rural tourism development: the "softening" of tourism at the most important touristic attraction in Hungary, Lake Balaton; and the conflicts arising from wine tourism development. Based on institutional economics, principle?agent theory and strategic management, and applying the MACTOR method, the authors identify the key actors, present the network of their mutual influences and goals, determine the most important conflicts and highlight the potential coalitions between them from the point of view of sustainable rural tourism development, as well as ways to further develop the regulatory environment. Based on this analysis, the article proves: (1) the importance of the modernization and re-organization of the public administration structure, focusing on optimal utilization of resources, as opposed to attaching to traditions; (2) the importance of forming clusters of different partners; (3) the strengthening of the knowledge base of decisions concerning sustainable tourism management; and (4) increasing conscious planning, based on the inclusion of different interest groups and long-term prognoses in local decision making, minimises the environmental burden of tourism.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
actors analysis
institutional economics
cluster development
decision making
MACTOR model
strategic planning
Megjelenés:Sustainability. - 10 : 4 (2018), p. -1-23. -
További szerzők:Kiss Anna (1989-) (közgazdász) Merlet Ivan (1976-) (közgazdász) Oláh Judit (1973-) (agrárközgazdász, logisztika) Máté Domicián (1976-) (közgazdász, informatika tanár) Grabara, Janusz K. (1973-) (közgazdász) Popp József (1955-) (közgazdász)
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8.

001-es BibID:BIBFORM079218
035-os BibID:(cikkazonosító)3125 (WOS)000472632200130 (Scopus)85067310909
Első szerző:Lakner Zoltán (közgazdász)
Cím:From Basic Research to Competitiveness: An Econometric Analysis of the Global Pharmaceutical Sector / Zoltán Lakner, Anna Kiss, József Popp, Zoltán Zéman, Domicián Máté, Judit Oláh
Dátum:2019
ISSN:2071-1050
Megjegyzések:The pharmaceutical sector is a ?agship of the economy in most developed countries and is one of the most research-intensive sectors of modern economies. The aim of this paper was to determine the mutual relationships between the research and development (R&D) resources, various indicators of scienti?c performance and the competitiveness of the sector. We carried out a cointegration analysis of a time series of R+D resources, the number of academic papers published, aswellaspatentsandthecompetitivenessofthissectorinvariousdevelopedstates. Theeconometric analysis of time series is built on panel cointegration models. Based on the combination of di?erent comprehensive and coherent international databases and applying the latest methods of modern time series analysis, the paper proves that, in most developed countries, a direct, signi?cant, causal, lagged relationship between the monetary resources allocated to R&D and the number of academic papers, as well as the number of patents can be observed. In most cases, a causal relationship can be demonstrated between the number of academic papers and patents, but vice versa, this fact is not provable. This study highlights the complexity of innovation systems in the pharmaceutical sector. The results prove only a weak connection between the number of patents and the number of publications. Whenevaluatingthee?ciencyoftheutilisationofresourcesallocatedtopharmaceutical R+D, the effect of the time lag should be considered.
Tárgyszavak:Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
Megjelenés:Sustainability. - 11 : 11 (2019), p. 1-17. -
További szerzők:Kiss Anna (1989-) (közgazdász) Popp József (1955-) (közgazdász) Zéman Zoltán (1969-) (agrár-közgazdász) Máté Domicián (1976-) (közgazdász, informatika tanár) Oláh Judit (1973-) (agrárközgazdász, logisztika)
Pályázati támogatás:130377
OTKA
EFOP-3.6.3-VEKOP-16-2017-00005
EFOP
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9.

001-es BibID:BIBFORM075415
035-os BibID:(Scopus)85054069142 (WOS)000448559400133 (cikkazonosító)3491
Első szerző:Nagy Judit (közgazdász)
Cím:The Role and Impact of Industry 4.0 and the Internet of Things on the Business Strategy of the Value Chain - The Case of Hungary / Judit Nagy, Judit Oláh, Edina Erdei, Domicián Máté, József Popp
Dátum:2018
ISSN:2071-1050
Megjegyzések:In the era of industrial digitalization, companies are increasingly investing in tools and solutions that allow their processes, machines, employees, and even the products themselves, to be integrated into a single integrated network for data collection, data analysis, the evaluation of company development, and performance improvement. To study the impact of Industry 4.0 on the company we used Porter's (1985) value chain model, which is particularly useful when paying particular attention to corporate areas which have a primary role in customer value creation. Since the primary impact of Industry 4.0 is perceived in value-creating processes, and has so far had the greatest transformative effect in this area, the model can be considered to be appropriate. The objective of our research is to discover how companies operating in Hungary interpret the phenomenon of Industry 4.0, what Internet of Things (IoT) tools they use to support their processes, and what critical issues they face during adaptation. We applied a dual methodology in our investigation: We sent an online questionnaire to manufacturing and logistical service companies to investigate the IoT tools they use, and the problems they face, and received 43 answers we could evaluate. We also conducted four expert interviews with manufacturing firms to get deeper insights into the application, critical issues and development phases of IoT tools. During our research, we found that the spread of real-time data across companies?given the availability of appropriate analytical tools and methods?can have a significant impact on the entire company. In the case of CPS (Cyber Physical System), CPPS and Big Data Technologies, companies using them have been evaluated as having a higher level of logistic service, more efficient processes with their partners, improved cooperation between certain logistic functions, and higher market and financial performance and competitiveness. Applying more efficient production processes, and achieving better productivity and economies of scale, might also result in increased economic sustainability. Furthermore, we have found that companies have started on the path to digital evolution, and investments of this type have already begun.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
Internet of Things (IoT)
Industry 4.0
business intelligence
Cyber Physical System
value chain
sustainable development
Megjelenés:Sustainability. - 10 : 10 (2018), p. 1-25. -
További szerzők:Oláh Judit (1973-) (agrárközgazdász, logisztika) Erdei Edina (1992-) (gazdaságinformatikus) Máté Domicián (1976-) (közgazdász, informatika tanár) Popp József (1955-) (közgazdász)
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10.

001-es BibID:BIBFORM076525
035-os BibID:(cikkazonosító)89 (Scopus)85059201953 (WOS)000457127300089
Első szerző:Oláh Judit (agrárközgazdász, logisztika)
Cím:Achieving Sustainable E-Commerce in Environmental, Social and Economic Dimensions by Taking Possible Trade-Offs / Oláh Judit, Kitukutha Nicodemus, Haddad Hossam, Pakurár Miklós, Máté Domicián, Popp József
Dátum:2019
ISSN:2071-1050
Megjegyzések:The Internet revolution has led to the advancement of online business all over the world. The environmental, social, and economic aspects are significant to the e-commerce sector, on both the retailer and consumer sides. It cannot be over-emphasized how important the sustainability of e-commerce in all three dimensions is. E-commerce will allow consumers to shop online easily, at any hour of the day, using secure payment systems; furthermore, trust in retailers' websites is of paramount importance to consumers. This calls our attention to the gap in previous studies, and consequently, the purpose of this study is to fill the gap, to ensure sustainable e-commerce in three dimensions; environmental, social, and economic. The question and aim under investigation are: How to integrate three dimensions into e-commerce to ensure that sustainability is achieved now and for future generations, while thriving as an industry? Collaboration is required, and all stakeholders in the virtual market must take appropriate responsibility. The methodology adopted is a review of previous studies done on each individual dimension of sustainability, since no joint studies have been carried out and integrated into the same literature framework. Furthermore, a case study involving companies in Kenya and Jordan is used in order to collect empirical data. The findings of the study show that: First, integration is essential for the sustainability of e-commerce in its three dimensions; second, trade-offs must be taken in the various dimensions in order for companies to realize sustainable e-commerce. This will go in hand with the realization of the maximum benefits of integrating the three dimensions in e-commerce to make it more sustainable. In conclusion, by applying these aspects of sustainability in e-commerce, it is clear that everyone wins. This is achieved by improving and safeguarding the quality of life by protecting the environment, preserving natural resources, and maintaining and sustaining the economy. The implications of the study are that, in order to make e-commerce more sustainable, to make decisions and take action, social/environmental/economic aspects must be considered as a fundamental element, and must be treated as a group and not separately as in previous studies. In this way, we can realize greater benefits, not only in online business sustainability, but also in policy-making and environmental protection, while companies will create economic value as well as avoiding labor unrest.
Tárgyszavak:Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban
e-commerce sustainability
environment
social
economic
consumer
trade-off
Megjelenés:Sustainability. - 11 : 1 (2019), p. 1-22. -
További szerzők:Kitukutha, Nicodemus Mutinda (1988-) (közgazdász) Haddad, Hossam (1983-) (közgazdász) Pakurár Miklós (1959-) (agrárökonómus) Máté Domicián (1976-) (közgazdász, informatika tanár) Popp József (1955-) (közgazdász)
Pályázati támogatás:EFOP-3.6.3-VEKOP-16-2017-00007
EFOP
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11.

001-es BibID:BIBFORM096086
035-os BibID:(cikkazonosító)9524 (Scopus)85114042364 (WOS)000694465200001
Első szerző:Ráthonyi Gergely Gábor (informatikus agrármérnök)
Cím:Changes in Workers' Physical Activity and Sedentary Behavior during the COVID-19 Pandemic / Gergely Ráthonyi, Karolina Kósa, Zoltán Bács, Kinga Ráthonyi-Ódor, István Füzesi, Péter Lengyel, Éva Bácsné Bába
Dátum:2021
ISSN:2071-1050
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
COVID-19
Megjelenés:Sustainability. - 13 : 17 (2021), p. 1-25. -
További szerzők:Kósa Karolina (1962-) (népegészségügyi szakember) Bács Zoltán (1969-) (agrármérnök) Ráthonyi-Ódor Kinga (1981-) (agrármérnök, gazdálkodás- és szervezéstudományi PhD) Füzesi István (1977-) (informatika tanár) Lengyel Péter (1976-) (matematika tanár, informatikus, közgazdász) Bácsné Bába Éva (1968-) (bölcsésztanár, szakközgazda)
Pályázati támogatás:EFOP-3.6.1-16-2016-00022
EFOP
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12.

001-es BibID:BIBFORM072455
035-os BibID:(WOS)000428567100015 (Scopus)85042541841 (cikkazonosító)588
Első szerző:Sadaf, Rabeea (közgazdász)
Cím:An Investigation of the Influence of the Worldwide Governance and Competitiveness on Accounting Fraud Cases : a Cross-Country Perspective / Rabeea Sadaf, Oláh Judit, Popp József, Máté Domicián
Dátum:2018
ISSN:2071-1050
Megjegyzések:This article examines how worldwide governance, global competiveness, and other institutional determinants have influenced the number of accounting fraud cases in several countries. The researchers have focused more closely on the importance of 'good governance' as one of the indicators of development objectives in itself. The institutional perspective is employed to explain the complexity of frauds in different societies which can be compatible for the purposes of international judgments in order to increase the effectiveness of previous forensic accounting theories. In this paper, a linear regression model is tested where governance, competitiveness, and other institutional variables are associated with a measure of accounting fraud cases. From our results, we can merely claim that an increased level of controlled corruption and political stability might reduce the number of fraud cases in various countries, while more effective and independent governance services with a higher freedom of expression seemed to increase them. The existence of accounting crimes also appeared to be a suitable proxy of better competitiveness. Anglo-Saxon countries have more stated fraud cases than other countries, attributed, perhaps, to the finest commercial courts with the most professional and least corrupt judges in the world, with centuries of precedent cases and experience in dealing with fraud. Moreover, we believe that a better understanding of fraud detection is a potentially important element in forensic accounting analytics in the success of governance policies to enhance development and reduce the risk of bankruptcies related to the reported fraud cases of enterprises.
Tárgyszavak:Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
worldwide governance
global competitiveness
accounting fraud cases
institutions
cross-country analysis
Megjelenés:Sustainability. - 10 : 3 (2018), p. 1-11. -
További szerzők:Oláh Judit (1973-) (agrárközgazdász, logisztika) Popp József (1955-) (közgazdász) Máté Domicián (1976-) (közgazdász, informatika tanár)
Internet cím:DOI
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