TY - JOUR AU - Fenyves, Veronika AU - Tarnóczi, Tibor TI - Application of text mining in the analysis of notes to financial statements: A Hungarian case JF - JOURNAL OF INTERNATIONAL STUDIES J2 - J INT STUDIES VL - 17 PY - 2024 IS - 1 SN - 2071-8330 UR - https://m2.mtmt.hu/api/publication/34158502 ID - 34158502 LA - English DB - MTMT ER - TY - JOUR AU - Fenyves, Veronika AU - Tomasz, Pisula AU - Tarnóczi, Tibor TI - Investigation of accounting manipulation using the Beneish model: Hungarian case JF - ECONOMICS AND SOCIOLOGY J2 - ECON SOCIOL VL - 16 PY - 2023 IS - 4 SP - 347 EP - 363 PG - 17 SN - 2071-789X DO - 10.14254/2071-789X.2023/16-4/18 UR - https://m2.mtmt.hu/api/publication/34473519 ID - 34473519 AB - The study examined the manipulation level of Hungarian corporate financial statements using Beneish`s M-score model with eight variables between 2017 and 2021. The research also investigated whether the financial statement manipulations depend on the type of sector, company size and age, and region. The research sample was comprised of 32,024 financial statements each year. Statistical tests were used to compare the M-score values of several groups. The proportion of companies with possibly manipulated financial statements varied between 46.43% and 51.67% in the five years. It can be concluded that the manipulation of Hungarian companies` reports is very high. The analysis showed that the ratios of unlikely manipulated (UM) and likely manipulated (LM) reports were improved at size category 1-4, and size category five significantly improved. The comparison by regions revealed that the UM/LM indicator is lower in more developed regions than in less developed ones. The results draw the attention of government decision-makers to pay more attention to checking financial statements. In addition, it shows to the companies` stakeholders that the reliability of the financial statements must also be considered during their decision preparations and risk assessment. LA - English DB - MTMT ER - TY - JOUR AU - Olah (Ieremias), Éva Csilla AU - Tarnóczi, Tibor TI - A MEZŐGAZDASÁGI VÁLLALATOK HATÉKONYSÁGÁNAK ÖSSZEHASONLÍTÓ ELEMZÉSE MAGYARORSZÁGON ÉS ROMÁNIÁBAN JF - ECONOMICA (SZOLNOK) J2 - ECONOMICA (SZOLNOK) VL - 14 PY - 2023 IS - 1-2 SP - 41 EP - 48 PG - 8 SN - 1585-6216 DO - 10.47282/economica/2023/14/1-2/13220 UR - https://m2.mtmt.hu/api/publication/34109743 ID - 34109743 AB - A teljesítménymérés alapvető fontosságú a nemzetgazdaság minden szektorában. Mégis különösen igaz ez a mezőgazdaságra, mert ebben a szektorban is egyre fontosabbá válik a hatékonyabb gazdálkodás, hogy a lakosságot megfelelő élelmiszerrel lássák el. A tanulmány a romániai és a magyar mezőgazdasági cégek teljesítményét vizsgálja. Összesen 5390 cég került kiválasztásra az elemzési adatbázisba, amelyek közül 3789 román, 1601 pedig magyar cég volt. A teljesítményelemzésben a vállalatok hatékonysága 2018 és 2020 között időszakban került megvizsgálásra a Data Envelopment Analysis módszerrel. Az eredmények alapján megállapítható, hogy a román mezőgazdasági cégek statisztikailag szignifikánsan alacsonyabb hatékonysággal működnek, mint a magyarok. Az is megállapítható azonban, hogy a vállalkozások átlagos hatékonysága mindkét országot tekintve igen alacsony. Alacsony a teljesítmény az alágazati hatékonysági együtthatók átlagait figyelembe véve is. Nincs olyan év, amikor az átlagos hatékonysági együttható bármelyik ágazatban meghaladja az 50%-ot. Az Olajosmagvak és Gabonatermesztés alágazati elemzése viszont azt mutatja, hogy különösen Romániában igen magas az 50% alatti hatékonysági együtthatóval rendelkező cégek aránya. Hasonló megállapítások tehetők a baromfi- és tojástermelés alágazat esetében is. További kutatások szükségesek a mezőgazdasági vállalatok alacsony hatékonysági okainak pontosabb feltárásához. LA - Hungarian DB - MTMT ER - TY - JOUR AU - Olah (Ieremias), Éva Csilla AU - Tarnóczi, Tibor TI - PERFORMANCE ANALYSIS OF THE ROMANIAN AND HUNGARIAN AGRICULTURAL COMPANIES JF - ANALELE UNIVERSITATII DI N ORADEA - STIINTE ECONOMICA / ANNALS OF UNIVERSITY OF ORADEA - ECONOMIC SCIENCE J2 - ANAL UNIV ORADEA STIINT ECON / ANNALS UNIV ORADEA ECON SCI VL - 31 PY - 2022 IS - 1 SP - 314 EP - 323 PG - 10 SN - 1222-569X UR - https://m2.mtmt.hu/api/publication/33542326 ID - 33542326 AB - Performance measurement is essential in all sectors of the national economies. Still, it is especially true for agriculture, as more efficient farming is becoming increasingly important to provide the population with adequate food. The study examines the performance of Hungarian agricultural companies in Romania. There were selected a total of 5,390 companies for the analysis database, of which 3,789 were from Romania and 1,601 from Hungary. In the performance analysis, the efficiency of companies was examined between 2018 and 2020 using the Data Envelopment Analysis method. Based on the results, it can be concluded that Romanian agricultural companies operate with statistically significantly lower efficiency. However, it can also be seen that the average efficiency of businesses is very low considering both countries. Low performance is also observed considering the averages of the sub-sector efficiency coefficients. There is not a single year in which the average efficiency coefficient in any sector exceeds 50%. On the other hand, the Oilseed and Grain Farming sub-sector analysis shows that the proportion of companies with an efficiency coefficient below 50% is very high, especially in Romania. Similar findings can be made for the Poultry and Egg Production subsector. Further research is needed to explore the causes of low efficiencies of agriculture companies more accurately LA - English DB - MTMT ER - TY - JOUR AU - Fenyves, Veronika AU - Tarnóczi, Tibor AU - Bács, Zoltán AU - Kerezsi, Dóra AU - Bajnai, Péter AU - Szoboszlai, Mihály TI - Financial efficiency analysis of Hungarian agriculture, fisheries and forestry sector JF - AGRICULTURAL ECONOMICS-ZEMEDELSKA EKONOMIKA J2 - AGR ECON-CZECH VL - 68 PY - 2022 IS - 11 SP - 413 EP - 426 PG - 14 SN - 0139-570X DO - 10.17221/125/2022-AGRICECON UR - https://m2.mtmt.hu/api/publication/33284443 ID - 33284443 AB - In this study, we examine the efficiency of companies in Hungary's agriculture, fisheries and forestry sector. We analysed corporate efficiency by using stochastic frontier analysis (SFA). We used two methods to perform the SFA calculations – the Cobb-Douglas and translog functions. The result variable for the SFA calculation was gross value added (GVA), and the explanatory variables were tangibles, material costs, employee costs and other costs. The original database contained cross-sectional and time series data and was transformed into a panel database. We used the maximum log-likelihood method for parameter estimation. We performed the efficiency analysis in the case of the Cobb-Douglas and translog functions in two ways – first, without z variables (factor effects) and second, considering different factors (subsectors, workforce categories, ranking by total assets and ranking by total sales). Taking z variables into account increased the value of the efficiency coefficients. The latter model's results show that the companies' average performance in the sector examined was more than 70%. Further calculations also showed that the subsectors of the agriculture, fisheries and forestry sector differed in efficiency scores. The larger companies operated more efficiently than the smaller ones in the sector examined. LA - English DB - MTMT ER - TY - JOUR AU - Böcskei, Elvira AU - Bács, Zoltán AU - Tarnóczi, Tibor AU - Fenyves, Veronika TI - Megbízható és valós összkép biztosítása - a céltartalékképzés szabályozása JF - SZÁMVITEL ADÓ KÖNYVVIZSGÁLAT: SZAKMA J2 - SZÁMVITEL ADÓ KÖNYVVIZSGÁLAT: SZAKMA VL - 64 PY - 2022 IS - 4 SP - 15 EP - 17 PG - 3 SN - 1419-6956 UR - https://m2.mtmt.hu/api/publication/32872516 ID - 32872516 LA - Hungarian DB - MTMT ER - TY - CHAP AU - Fenyves, Veronika AU - Tarnóczi, Tibor AU - Bács, Zoltán AU - Kerezsi, Dóra AU - Bajnai, Péter AU - Szoboszlai, Mihály ED - Fenyves, Veronika TI - Egy kiválasztott nemzetgazdasági ág vállalatainak hatékonysági elemzése T2 - Magyar Nemzeti Bank - Debreceni Egyetem kutatási konferencia Fenntartható gazdaság Versenyképesség és digitalizáció PB - Debreceni Egyetem Gazdaságtudományi Kar CY - Debrecen SN - 9789634904014 PY - 2022 SP - 46 EP - 69 PG - 24 UR - https://m2.mtmt.hu/api/publication/32736328 ID - 32736328 LA - Hungarian DB - MTMT ER - TY - JOUR AU - Hamad, Mirjam AU - Tarnóczi, Tibor TI - An efficiency analysis of companies operating in the pharmaceutical industry in the Visegrad countries JF - INTELLECTUAL ECONOMICS J2 - INTELLECTUAL ECONOMICS VL - 15 PY - 2022 IS - 2 SP - 131 EP - 155 PG - 25 SN - 1822-8038 DO - 10.13165/IE-21-15-2-07 UR - https://m2.mtmt.hu/api/publication/32689929 ID - 32689929 AB - The primary aim of this research was to analyse the corporate performance of selected companies in the pharmaceutical industry in the Visegrad countries using the value added intellectual coefficient (VAIC) model. The secondary aim was to find relations between VAIC components and company profitability ratios by country. Data for analysis were downloaded from the EMIS database for the years 2016-2019. Several statistical methods (MANOVA, ANOVA, t-test, correlation analysis, panel model) were used to analyse and compare companies by country. Based on the analysis of variance and the pair-wise t-test, it can be concluded that there is no statistically significant difference between the countries selected concerning the VAIC ratio and its components. Furthermore, it can be concluded that there is a medium correlation between selected profitability ratios (OROS, ROA, OROA) and VAIC and its components, except for the capital employed efficiency ratio. It was determined that the components of the VAIC indicator impact the operating ROA using the panel model, except for in the Czech Republic. Based on a study of the literature on the application of VAIC and the evaluation of the results of the analyses, it can be argued that the VAIC ratio is suitable for measuring corporate performance from a specific perspective. LA - English DB - MTMT ER - TY - JOUR AU - Tarnóczi, Tibor AU - Veres, Edit AU - Kulcsár, Edina TI - Financial And Operating Risk Analysis Of Two Romanian-Hungarian Border Counties JF - ANALELE UNIVERSITATII DI N ORADEA - STIINTE ECONOMICA / ANNALS OF UNIVERSITY OF ORADEA - ECONOMIC SCIENCE J2 - ANAL UNIV ORADEA STIINT ECON / ANNALS UNIV ORADEA ECON SCI VL - 30 PY - 2021 IS - 1 SP - 252 EP - 263 PG - 12 SN - 1222-569X DO - 10.47535/1991AUOES30(1)027 UR - https://m2.mtmt.hu/api/publication/33116909 ID - 33116909 LA - English DB - MTMT ER - TY - JOUR AU - Tarnóczi, Tibor AU - Kulcsár, Edina TI - Comparative Analysis Of Value Added Intellectual Capital At Small And Medium Enterprises, JF - ANALELE UNIVERSITATII DI N ORADEA - STIINTE ECONOMICA / ANNALS OF UNIVERSITY OF ORADEA - ECONOMIC SCIENCE J2 - ANAL UNIV ORADEA STIINT ECON / ANNALS UNIV ORADEA ECON SCI VL - 30 PY - 2021 IS - 2 SP - 260 EP - 271 PG - 12 SN - 1222-569X DO - 10.47535/1991AUOES30(2)027 UR - https://m2.mtmt.hu/api/publication/33116902 ID - 33116902 LA - English DB - MTMT ER -