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001-es BibID:	BIBFORM106143
Első szerző:	Hamad, Mirjam (közgazdász)
Cím:	Valuation of intellectual capital based on Baruch lev's knowledge capital earnings method / Hamad Mirjam
Dátum:	2019
ISSN:	1222-569X 1582-5450
Megjegyzések:	In the scope of the present study, I deal with intangible assets and present those intangible assets that are accountable by the Hungarian accounting system and international financial reporting standards. The article mentions intangible assets existing in the everyday life of enterprises, although the accounting systems cannot fully present them for various reasons in their balance sheet.I present the intangible assets separately which have different statement ways and different future evaluation methods in various accounting systems. As numerous economists have tried to develop different methods/models for measuring the above assets, the study presents Baruch Lev`s knowledge capital earnings model through an example of a company applying international financial reporting standards. The model divides the earnings of the company into three parts, earnings achievable through physical, financial and intangible assets. The model considers the value of intangible assets (intellectual capital) as a residual value remaining the deduction of the earnings linked to physical and financial assets. For the illustration of this method, a free cash flow-based model has been developed, which was solved in several variations using the Monte Carlo simulation, and the method applicability was demonstrated by analysing the simulation results of the practical example.
Tárgyszavak:	Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk
Megjelenés:	Annals of University of Oradea. Economic science. - 28 : 1 (2019), p. 134-145. -
Internet cím:	Intézményi repozitóriumban (DEA) tárolt változat
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001-es BibID:	BIBFORM106145
Első szerző:	Szekeres Alexandra (közgazdász)
Cím:	Examination and Comparison of the Profitability of a Company in Two Different Accounting Environments / Szekeres Alexandra, Hamad Mirjam
Dátum:	2020
Megjegyzések:	The primary goal of the present research is to examine the profitability of companies that have transitioned to IFRS in the year of transition. This provides an opportunity to compare the profitability of a given company in the system of IFRS and on the basis of the data of the annual statement prepared in accordance with the Hungarian accounting rules. In the scope of the literature review and material and method chapters, the method of calculating the applied profitability indicators and the economic content of the indicators are presented. In addition, the source of the annual statements containing the data used for the study is described. In the scope of the research, it is hoped to be highlighted how different results can be presented in terms of profitability, using the data of two annual statements prepared on the basis of two different accounting systems. For the study, the Magyar Telekom Telecommunications Plc was selected, which switched to IFRS in 2017. The profitability of Telekom Plc. was examined using the return on sales (ROS), return on assets (ROA), and return on equity (ROE) profitability ratios. Simultaneously with the presentation of the profitability indicators, the factors influencing the value of each profitability indicator were described. In addition, the accounting specificities of the factors influencing profitability indicators in the system of IFRS and in the Hungarian accounting regulations were highlighted. In the scope of the present study, the focus was on the causal relationships of each difference. As a result of the research, it can be clearly stated that the profitability indicators calculated on the basis of the data of the annual report prepared in accordance with the requirements of IFRS are higher, so a more favorable profitability situation can be detected than in the Hungarian accounting environment. In the conclusion chapter, the results of the study and the drawn conclusions are briefly summarized.
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk
Megjelenés:	Annals of the University of Oradea. Economic Sciences. - 29 : 1 (2020), p. 305-313. -
További szerzők:	Hamad, Mirjam (1991-) (közgazdász)
Internet cím:	Intézményi repozitóriumban (DEA) tárolt változat
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