TY - JOUR AU - Khan, Muhammad Atif AU - Khan, Muhammad Asif AU - Khan, Mohammed Arshad AU - Hussain, Shahid AU - Fenyves, Veronika TI - Justice and finance: Does judicial efficiency contribute to financial system efficiency? JF - BORSA ISTANBUL REVIEW J2 - BORSA ISTANB REV VL - 24 PY - 2024 IS - 2 SP - 248 EP - 255 PG - 8 SN - 2214-8450 DO - 10.1016/j.bir.2023.12.013 UR - https://m2.mtmt.hu/api/publication/34473505 ID - 34473505 LA - English DB - MTMT ER - 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 - Túróczi, Imre AU - Fenyves, Veronika AU - Tóth, Róbert AU - Szentesi, Ibolya TI - A kontrolling szerepe az államháztartás gazdálkodásában JF - POLGÁRI SZEMLE: GAZDASÁGI ÉS TÁRSADALMI FOLYÓIRAT J2 - POLGÁRI SZEMLE VL - 19 PY - 2023 IS - 4-6 SP - 133 EP - 146 PG - 14 SN - 1786-6553 DO - 10.24307/psz.2023.1209 UR - https://m2.mtmt.hu/api/publication/34757305 ID - 34757305 AB - Az államháztartás az állam azon tevékenysége, amely során a társadalmi közös szükségletek kielégítésére törekszik. A feladat ellátás forrásainak túlnyomó részét az állami adó- és járulékbevételek teszik ki. Az államháztartás munkája több szempontból fontos a nemzetgazdaság számára. Annak úgy kell magas szinten ellátnia feladatait, hogy közben célszerű csökkenteni a felhasználás összegét, az adókat, mivel azok a reálgazdaságból vonnak el erőforrásokat. Az államháztartás feladatainak hatékonyságát két szempontból értékelhetjük. Az egyik meghatározó szempont a közszolgáltatás színvonala, gondoljunk például az egészségügy, az oktatás eredményességére. A másik elvárás az erőforrások tervszerű és takarékos felhasználása. Az államháztartás szolgáltat és közben egyre inkább piaci feltételek mellett gazdálkodik, ami igényli a kontrolling szemlélet széles körű elterjedését. LA - Hungarian 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 - Kerezsi, Dóra AU - Bács, Zoltán AU - Fenyves, Veronika TI - A számviteli beszámolók információinak döntéstámogató szerepe JF - CONTROLLER INFO J2 - CONTROLLER INFO VL - 11 PY - 2023 IS - 2 SP - 7 EP - 11 PG - 5 SN - 2063-9309 UR - https://m2.mtmt.hu/api/publication/34161387 ID - 34161387 LA - Hungarian DB - MTMT ER - TY - JOUR AU - Aman, Arfia AU - Khan, Muhammad Asif AU - Khan, Mohammed Arshad AU - Haider, Ahsanuddin AU - Oláh, Judit AU - Fenyves, Veronika TI - Role of institutions in promoting finance in emerging markets: A panel data analysis JF - PLOS ONE J2 - PLOS ONE VL - 18 PY - 2023 IS - 3 PG - 26 SN - 1932-6203 DO - 10.1371/journal.pone.0280849 UR - https://m2.mtmt.hu/api/publication/33715490 ID - 33715490 AB - Differences in institutions have garnered much attention in recent years as one of the primary reasons for long-term economic performance, and a vast corpus of theoretical and empirical research demonstrates that financial development can have a substantial impact on economic and financial performance. In fast-growing emerging markets, the demand for financial services has considerably increased, which amplified the need for an efficient regulatory framework to deal with the sensitive nature of financial activities. Surprisingly, the existing literature on the impact of institutions and finance is focused on developed economies, while emerging markets are rarely focused on. Since emerging markets are becoming increasingly important as a result of the swift evolution of institutional and financial transformation, it is crucial to examine how the growth of financial markets reacts to institutional quality. This study investigates the role of institutions in promoting finance in emerging economies using the balanced panel dataset of 21 emerging market. Given the endogenous relationship between institutions and finance, the paper applies a two-stage least squares estimator to test the settler mortality hypothesis in this context. Aligned with theoretical intuition, the empirical result shows that settler mortality is a relevant instrument to institutions. Furthermore, the study performs robustness, using framework that deals with heterogeneity, and cross-section dependence. This empirical effort validates La Porta’s Law and Finance Hypothesis in the context of emerging markets. The results of the study are found robust across the variety of alternative measures of institutions and finance, and standard error correction specifications. Therefore, the study offers useful insight into policy implications. LA - English DB - MTMT ER - TY - JOUR AU - Bagh, Tanveer AU - Asif Khan, Muhammad AU - Fenyves, Veronika AU - Oláh, Judit TI - Asymmetric Effect of Investors Sentiments on Herding Behavior and Stock Returns: Pre and Post Covid-19 Analysis JF - MONTENEGRIN JOURNAL OF ECONOMICS J2 - MONTEN J ECON VL - 19 PY - 2023 IS - 1 SP - 43 EP - 55 PG - 13 SN - 1800-5845 DO - 10.14254/1800-5845/2023.19-1.4 UR - https://m2.mtmt.hu/api/publication/33563274 ID - 33563274 LA - English DB - MTMT ER - TY - JOUR AU - Szabolcs, Gergely Orbán AU - Szabados, György Norbert AU - Bácsné Bába, Éva AU - Fenyves, Veronika AU - Bács, Zoltán AU - Molnár, Anikó AU - Ráthonyi, Gergely Gábor AU - Hussain, Muhammad Rizwan TI - Roguelike Games - The way we play JF - INTERNATIONAL JOURNAL OF ENGINEERING AND MANAGEMENT SCIENCES / MŰSZAKI ÉS MENEDZSMENT TUDOMÁNYI KÖZLEMÉNYEK J2 - IJEMS MMTK VL - 7 PY - 2022 IS - 4 SP - 80 EP - 92 PG - 13 SN - 2498-700X DO - 10.21791/IJEMS.2022.4.7. UR - https://m2.mtmt.hu/api/publication/33678744 ID - 33678744 AB - The spread of the game able personal computers and game consoles resulted in the diversification of the video game genre, and from the 7thgeneration of the gaming consoles,the experience support of the games became largely enhanced. These games are now consumable owing to their resolution, the content, the plots are so fascinating so that they tie the gamer to the seat. Gamers seek experiences in the games. Still, such a special genre called rogue like was established, which is characterized by the constant termination of this world of experience in such a way that the gamer, as a results of the high level of difficulty, is obliged to start the game again and again. These new genre games are now leading titles of the new generation consoles, such as Demon’s Souls or the Returnal, gaining huge role in the introduction and sale of the new gaming console PS5. This study aims to reveal specifications of this genre, moreover, aims to describe through empirical research how gamers relate to it, and whether features of these games contribute to the devotion to them or lead to the disappointment from this world of experience. 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 - Fenyves, Veronika AU - Bács, Zoltán AU - Kerezsi, Dóra TI - Sporttevékenységgel foglalkozó vállalkozások vagyoni, pénzügyi és jövedelmezőségi helyzetének vizsgálata főkomponens elemzés segítségével JF - CONTROLLER INFO J2 - CONTROLLER INFO VL - 10 PY - 2022 IS - 3 SP - 43 EP - 48 PG - 6 SN - 2063-9309 DO - 10.24387/CI.2022.3.8 UR - https://m2.mtmt.hu/api/publication/33266530 ID - 33266530 LA - Hungarian DB - MTMT ER -