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001-es BibID:	BIBFORM096127
Első szerző:	Dékán Tamásné Orbán Ildikó (közgazdász, jogász)
Cím:	Accounting Model for Impairment under IFRS 9 and its Impact on Loss Allowance / Orban Ildiko, Tamimi Oday
Dátum:	2020
ISSN:	1108-2976
Megjegyzések:	The presented study is aimed at examining the impact of the above amendment on the amount of loan loss allowances based on the financial statements of the study sample that focused on the largest banks in Europe, and the study also intends to highlight the components of the accounting model for impairment of financial instruments under IFRS 9 in addition to the proposed models calculate the probability of the default main parameter in equation of ECL. Approach/Methodology/Design: This study used the casual relationship approach to describe the relationship between the variables of study based on the annual reports of the largest European banks, and the data analyzed by non-parametric statistics according to the result of the normality test. Findings: First, the new amendment related to the impairment of financial instruments under IFRS 9 has no significant impact on the total amount of ECL for the largest banks in Europe. Second, there is no difference among banks in the same country in terms of the calculation of ECL. Third, there is a difference among European countries in the amount of loss allowances for loans. Finally, there is a difference in terms of the total assets and the total amount of loan loss allowances. Practical Implications: The presented study provides significant results about the amount of loss allowances for largest banks in Europe that were less than expectations before the implementation for IFRS 9, which will have a significant impact for banks in particular and the economy as a whole in the case of compliance with real instruction for IFRS 9. Originality/Value: Original study, and our findings have important for bank boards, executive managers in these banks, investors, and accounting standard-setting bodies.
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk IFRS 9 IASB Expected credit losses (ECL) Probability of default (PD) Loan loss allowances.
Megjelenés:	European Research Studies Journal. - 23 : 4 (2020), p. 1259-1277. -
További szerzők:	Tamimi, Oday (1991-) (könyvelő)
Internet cím:	Szerző által megadott URL DOI Intézményi repozitóriumban (DEA) tárolt változat
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001-es BibID:	BIBFORM097330
Első szerző:	Pakurár Miklós (agrárökonómus)
Cím:	Integration of Logistics Function and Business Performance / Pakurar Miklos, István András Kun, Felföldi Janos, Vasa Laszlo, Olah Judit
Dátum:	2020
ISSN:	1108-2976
Megjegyzések:	Purpose: The degree of integration amongst business functions in enterprises and through the supply chain can greatly affect performance. Integration, with a focus on logistic functions, is investigated to discover the internal and external integration connections at production enterprises so as to measure the association between the level of integration and performance. Design/Methodology/Approach: Internal factors of the analysis are logistics, procurement, sales, accounting and finance, and HR while external elements are suppliers and external customers. ROS, ROE and ROA were used as the indicators of performance. Based on questionnaire data, rank correlation analysis, factor analysis, regression analysis and structural equation modelling were applied. Findings: The research shows that the relationship between the level of integration and performance resulted in some cases in a significant correlation, although there were many instances where there was no positive association between integration and performance. The limitations of the research are the relatively small sample size and geographic scope. Practical Implications: Our research contributes to the scientific understanding of the integration of logistic functions, using four analytical methods. Research shows professionals how important the integration of logistic functions is, which works effectively to improve productivity. Originality/Value: The novelty of the research is to determine functions that can work efficiently with logistics to improve productivity. At the same time, the relatively small ratio of significantly correlated logistic integration factors with business performance signals to us that the integration-performance relationship makes it difficult to use the results in managerial practice.
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk
Megjelenés:	European Research Studies Journal. - 23 : Spec. Iss. 3 (2020), p. 567-583. -
További szerzők:	Felföldi János (1968-) (mérnök-közgazdász) Vasa László Oláh Judit (1973-) (agrárközgazdász, logisztika) Kun András István (1978-) (közgazdász)
Internet cím:	Szerző által megadott URL DOI Intézményi repozitóriumban (DEA) tárolt változat
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