CCL

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1.

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)
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DOI
Intézményi repozitóriumban (DEA) tárolt változat
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2.

001-es BibID:BIBFORM106028
Első szerző:Tamimi Oday (könyvelő)
Cím:The correlation between statement of cash flows, ias 7, and earnings per share, ias 33: a case study at Daimler AG (Mercedes-Benz) / Oday Tamimi, Ildiko Orban
Dátum:2022
ISSN:1822-8011 1822-8038
Megjegyzések:The present paper aims to examine the relationship between cash flows from operating, investing, and financing activities from one side, and earnings per share from the other, for Daimler AG (Mercedes-Benz) - one of the largest and oldest multinational automotive corporations in the world. The paper is based on the analytical and descriptive approaches, and tests the hypotheses of the study using the annual reports for the period of 2010?2020. The analysis of data is performed using the IBM-SPSS 25 statistical program in addition to Microsoft Excel 2013. This study uses the techniques of descriptive and inferential statistics. Based on the results, this paper concludes that there is no relationship between net cash flows and earnings per share; there is also no statistically significant correlation between cash flow from investing and earnings per share. Regarding the net cash flow from operating and financing, there is a statistically significant relationship between this independent variable and earnings per share; at the same time, the correlation is positive for financing activities but negative for operating activities with earnings per share. Multinational automotive corporations such as Daimler AG (Mercedes-Benz) should show a link between cash flows and earnings per share when making decisions related to operating and investing activities because the relative difference between the statement of cash flows and earnings per share is important for external users, especially investors.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
Megjelenés:Intellectual Economics. - 16 : 2 (2022), p. 6-27. -
További szerzők:Dékán Tamásné Orbán Ildikó (1975-) (közgazdász, jogász)
Internet cím:DOI
Intézményi repozitóriumban (DEA) tárolt változat
Szerző által megadott URL
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3.

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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4.

001-es BibID:BIBFORM096162
Első szerző:Tamimi Oday (könyvelő)
Cím:Hyperinflation and its Impact on the Financial Results / Oday Tamimi, Ildikó Orbán
Dátum:2021
ISSN:1822-8011 1822-8038
Megjegyzések:This paper aims to show the impact of hyperinflation on financial results, a phenomenon that is experienced in developed or developing countries. The concepts of hy- perinflation and financial results were highlighted in addition to the effects of hyperinflation on the financial results based on secondary sources and the financial results of multinational corporations (MNCs) operating in Venezuela, which is currently the first among the econo- mies affected by hyperinflation; a significant impact of this type of inflation on these affected corporations was observed. The most important result for this paper is that hyperinflation leads to the issuance of financial results in a misleading manner, and thus it causes difficulty in making proper decisions. Therefore, economies affected by hyperinflation should pay at- tention to solving this problem by focusing on how to manage the causes of hyperinflation.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
Megjelenés:Intellectual Economics. - 14 : 2 (2021), p. 5-16. -
További szerzők:Dékán Tamásné Orbán Ildikó (1975-) (közgazdász, jogász)
Internet cím:Szerző által megadott URL
DOI
Intézményi repozitóriumban (DEA) tárolt változat
Borító:
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