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001-es BibID:	BIBFORM127840
035-os BibID:	(Scopus)85207481927
Első szerző:	Fenyves Veronika (gazdasági agrármérnök)
Cím:	Application of text mining in analysing notes to financial statements: A Hungarian case / Veronika Fenyves, Tibor Tarnóczi, Ildikó Orbán
Dátum:	2024
ISSN:	2071-8330 2306-3483
Megjegyzések:	Company stakeholders must have reliable and accurate information about the companies falling into their sphere of interest. In Hungary, one of the key sources of information for company stakeholders is the financial statements and related explanations, which are included in the notes of the financial statements (notes). This study used text mining to analyse the Hungarian annual financial statements notes for 2017, 2019 and 2021. The selection of the notes was based on the proportions of each sector in the national economy. The research analysed 28,700 company notes annually, totalling 86,100 documents for the three years. The text mining and generation of the Term Frequency Matrix have performed 'quanteda' packages of the R statistical system, which incorporate the results of artificial intelligence research to enhance the efficiency of text mining. Based on the results, the contents of the notes to the financial statements appear to be a rather mixed picture in Hungary. Analysing the term frequency matrix for the 67 most common terms has revealed no significant difference between the years. However, considerable differences have been caused by size categories and sectors. The notes are statistically significant using Jaccard similarity analysis, considering the year, corporate size, and sector.
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk Hungary notes to financial statement text analysis text mining
Megjelenés:	Journal of International Studies. - 17 : 3 (2024), p. 205-225. -
További szerzők:	Tarnóczi Tibor (1952-) (közgazdász) Dékán Tamásné Orbán Ildikó (1975-) (közgazdász, jogász)
Internet cím:	Szerző által megadott URL DOI Intézményi repozitóriumban (DEA) tárolt változat
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001-es BibID:	BIBFORM103623
035-os BibID:	(Scopus)85133693609
Első szerző:	Tamimi, Oday (könyvelő)
Cím:	Financial engineering and its impact on audit efficiency in the opinion of experts / Oday Tamimi, Ildikó Orbán
Dátum:	2022
ISSN:	2071-8330 2306-3483
Megjegyzések:	The present study aimed to examine the impact of financial engineering on audit efficiency by analyzing the results of a research sample that included banks, auditors, financial analysts, and academics in Europe, as previous studies did not examine the relationship between these variables. Three major findings are outlined in this study. First, there is a statistically significant relationship between financial engineering and audit efficiency based on the results of the tests of the hypotheses. Second, there is a statistically significant relationship between financial engineering and the quality of financial reports, as the use of financial engineering innovations leads to a decrease in the credibility and relevance of financial reports for users. Finally, there is a statistically significant relationship between financial engineering and the expectations gap in the audit process, due to the increased need for more details about the financial instruments in the auditor's report. The findings of this study are important for auditors, financial engineers, bank executives, and bodies that set standards for accounting and auditing.
Tárgyszavak:	Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk financial engineering audit financial instruments creative accounting financial report
Megjelenés:	Journal of International Studies. - 15 : 2 (2022), p. 50-62. -
További szerzők:	Dékán Tamásné Orbán Ildikó (1975-) (közgazdász, jogász)
Pályázati támogatás:	EFOP-3.6.3.-VEKOP16-2017-00007 EFOP
Internet cím:	Szerző által megadott URL DOI Intézményi repozitóriumban (DEA) tárolt változat
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