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001-es BibID:	BIBFORM079241
035-os BibID:	(WOS)000463534200003 (Scopus)85065476099
Első szerző:	Fenyves Veronika (gazdasági agrármérnök)
Cím:	Analysis of the Notes to the Financial Statement Related to Balance Sheet in Case of Hungarian Information-Technology Service Companies / Veronika Fenyves, Elvira Böcskei, Zoltán Bács, Zoltán Zéman, Tibor Tarnóczi
Dátum:	2019
ISSN:	2501-3165
Megjegyzések:	The main aim of the study to examine the extent to which the companies of a specific Hungarian sector fulfil their obligation to provide information in their notes to the financial statements as stipulated by the Accounting Act. Accordingly, it should be examined whether the notes to financial statements contains the required data regarding the balance sheets of companies investigated. For the analyses, it was used the notes to the financial statement of 8,226 companies with Hungarian headquarters, which are regulated by the Hungarian Accounting Act and which have information-technology services as the main business activity. It was investigated 95.78% of the financial reports containing the notes. The analysis was performed using text mining method, utilizing every available notes to the financial statement of the sector. Findings of the study reveal that the amount of published information shows greater and lesser differences and in many cases, the quantity of published data does not fulfil even the minimal obligations stipulated legally.
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk
Megjelenés:	Scientific Annals of Economics and Business. - 66 : 1 (2019), p. 27-39. -
További szerzők:	Böcskei Elvira (1966-) (közgazdász) Bács Zoltán (1969-) (agrármérnök) Zéman Zoltán (1969-) (agrár-közgazdász) Tarnóczi Tibor (1952-) (közgazdász)
Pályázati támogatás:	ÚNKP-17-4 Egyéb
Internet cím:	Szerző által megadott URL DOI Intézményi repozitóriumban (DEA) tárolt változat
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