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001-es BibID:	BIBFORM076720
Első szerző:	Fenyves Veronika (gazdasági agrármérnök)
Cím:	The role of the notes to the financial statements in corporate decision-making / Veronika Fenyves, Zoltán Bács, Zoltán Zéman, Elvira Böcskei, Tibor Tarnóczi
Dátum:	2018
ISSN:	1727-9232 1810-3057
Megjegyzések:	For the analyses, we used the notes to the financial statements of companies with Hungarian headquarters, which are regulated by the Accounting Act and which have information-technology services as their primary activity of the business. The primary objective of our research was to examine the extent to which the enterprises investigated fulfill their obligations determined by the Accounting Act to disclose all needed information in the general and informative parts of the notes to the financial statement. The analysis was performed using text mining, and the results were evaluated with non-parametric statistical methods. Based on the analysis, we can state that the investigated companies presented proportionally less information in the general part of the notes to the financial statements as compared to the informative part. However, even the highest frequency did not exceed 70%. Based on the X2 test, we can state that the frequency of occurrence of the majority of information sought using text mining significantly differs by company type, and this difference mostly occurred amongst Ltds and Lps, in favor of Ltds. As a conclusion, it can be deduced that the investigated companies do fully not meet the legal requirements for the information provided in the notes to the financial statements. This incompleteness may cut down on the decision-making ability of the companies concerned.
Tárgyszavak:	Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban Value Creation Information Service Notes to the Financial Statement General Part of Notes Informative Part of Notes Text Mining
Megjelenés:	Corporate Ownership & Control. - 15 : 4-1 (2018), p. 138-148. -
További szerzők:	Bács Zoltán (1969-) (agrármérnök) Zéman Zoltán (1969-) (agrár-közgazdász) Böcskei Elvira (1966-) (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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