@article{MTMT:34158502,
	title = {Application of text mining in the analysis of notes to financial statements: A Hungarian case},
	url = {https://m2.mtmt.hu/api/publication/34158502},
	author = {Fenyves, Veronika and Tarnóczi, Tibor},
	journal-iso = {J INT STUDIES},
	journal = {JOURNAL OF INTERNATIONAL STUDIES},
	volume = {17},
	unique-id = {34158502},
	issn = {2071-8330},
	year = {2024},
	eissn = {2306-3483},
	orcid-numbers = {Tarnóczi, Tibor/0000-0002-5655-6871}
}

@article{MTMT:34473519,
	title = {Investigation of accounting manipulation using the Beneish model: Hungarian case},
	url = {https://m2.mtmt.hu/api/publication/34473519},
	author = {Fenyves, Veronika and Tomasz, Pisula and Tarnóczi, Tibor},
	doi = {10.14254/2071-789X.2023/16-4/18},
	journal-iso = {ECON SOCIOL},
	journal = {ECONOMICS AND SOCIOLOGY},
	volume = {16},
	unique-id = {34473519},
	issn = {2071-789X},
	abstract = {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.},
	year = {2023},
	eissn = {2306-3459},
	pages = {347-363},
	orcid-numbers = {Tarnóczi, Tibor/0000-0002-5655-6871}
}

@article{MTMT:34109743,
	title = {A MEZŐGAZDASÁGI VÁLLALATOK HATÉKONYSÁGÁNAK ÖSSZEHASONLÍTÓ ELEMZÉSE MAGYARORSZÁGON ÉS ROMÁNIÁBAN},
	url = {https://m2.mtmt.hu/api/publication/34109743},
	author = {Olah (Ieremias), Éva Csilla and Tarnóczi, Tibor},
	doi = {10.47282/economica/2023/14/1-2/13220},
	journal-iso = {ECONOMICA (SZOLNOK)},
	journal = {ECONOMICA (SZOLNOK)},
	volume = {14},
	unique-id = {34109743},
	issn = {1585-6216},
	abstract = {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.},
	year = {2023},
	eissn = {2560-2322},
	pages = {41-48},
	orcid-numbers = {Tarnóczi, Tibor/0000-0002-5655-6871}
}

@article{MTMT:33542326,
	title = {PERFORMANCE ANALYSIS OF THE ROMANIAN AND HUNGARIAN AGRICULTURAL COMPANIES},
	url = {https://m2.mtmt.hu/api/publication/33542326},
	author = {Olah (Ieremias), Éva Csilla and Tarnóczi, Tibor},
	journal-iso = {ANAL UNIV ORADEA STIINT ECON / ANNALS UNIV ORADEA ECON SCI},
	journal = {ANALELE UNIVERSITATII DI N ORADEA - STIINTE ECONOMICA / ANNALS OF UNIVERSITY OF ORADEA - ECONOMIC SCIENCE},
	volume = {31},
	unique-id = {33542326},
	issn = {1222-569X},
	abstract = {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},
	year = {2022},
	eissn = {1582-5450},
	pages = {314-323},
	orcid-numbers = {Tarnóczi, Tibor/0000-0002-5655-6871}
}

@article{MTMT:33284443,
	title = {Financial efficiency analysis of Hungarian agriculture, fisheries and forestry sector},
	url = {https://m2.mtmt.hu/api/publication/33284443},
	author = {Fenyves, Veronika and Tarnóczi, Tibor and Bács, Zoltán and Kerezsi, Dóra and Bajnai, Péter and Szoboszlai, Mihály},
	doi = {10.17221/125/2022-AGRICECON},
	journal-iso = {AGR ECON-CZECH},
	journal = {AGRICULTURAL ECONOMICS-ZEMEDELSKA EKONOMIKA},
	volume = {68},
	unique-id = {33284443},
	issn = {0139-570X},
	abstract = {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.},
	year = {2022},
	eissn = {1805-9295},
	pages = {413-426},
	orcid-numbers = {Tarnóczi, Tibor/0000-0002-5655-6871}
}

@article{MTMT:32872516,
	title = {Megbízható és valós összkép biztosítása - a céltartalékképzés szabályozása},
	url = {https://m2.mtmt.hu/api/publication/32872516},
	author = {Böcskei, Elvira and Bács, Zoltán and Tarnóczi, Tibor and Fenyves, Veronika},
	journal-iso = {SZÁMVITEL ADÓ KÖNYVVIZSGÁLAT: SZAKMA},
	journal = {SZÁMVITEL ADÓ KÖNYVVIZSGÁLAT: SZAKMA},
	volume = {64},
	unique-id = {32872516},
	issn = {1419-6956},
	year = {2022},
	pages = {15-17},
	orcid-numbers = {Böcskei, Elvira/0000-0002-8312-3908; Tarnóczi, Tibor/0000-0002-5655-6871}
}

@inproceedings{MTMT:32736328,
	title = {Egy kiválasztott nemzetgazdasági ág vállalatainak hatékonysági elemzése},
	url = {https://m2.mtmt.hu/api/publication/32736328},
	author = {Fenyves, Veronika and Tarnóczi, Tibor and Bács, Zoltán and Kerezsi, Dóra and Bajnai, Péter and Szoboszlai, Mihály},
	booktitle = {Magyar Nemzeti Bank - Debreceni Egyetem kutatási konferencia Fenntartható gazdaság Versenyképesség és digitalizáció},
	unique-id = {32736328},
	year = {2022},
	pages = {46-69},
	orcid-numbers = {Tarnóczi, Tibor/0000-0002-5655-6871}
}

@article{MTMT:32689929,
	title = {An efficiency analysis of companies operating in the pharmaceutical industry in the Visegrad countries},
	url = {https://m2.mtmt.hu/api/publication/32689929},
	author = {Hamad, Mirjam and Tarnóczi, Tibor},
	doi = {10.13165/IE-21-15-2-07},
	journal-iso = {INTELLECTUAL ECONOMICS},
	journal = {INTELLECTUAL ECONOMICS},
	volume = {15},
	unique-id = {32689929},
	issn = {1822-8038},
	abstract = {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.},
	year = {2022},
	eissn = {1822-8011},
	pages = {131-155},
	orcid-numbers = {Tarnóczi, Tibor/0000-0002-5655-6871}
}

@article{MTMT:33116909,
	title = {Financial And Operating Risk Analysis Of Two Romanian-Hungarian Border Counties},
	url = {https://m2.mtmt.hu/api/publication/33116909},
	author = {Tarnóczi, Tibor and Veres, Edit and Kulcsár, Edina},
	doi = {10.47535/1991AUOES30(1)027},
	journal-iso = {ANAL UNIV ORADEA STIINT ECON / ANNALS UNIV ORADEA ECON SCI},
	journal = {ANALELE UNIVERSITATII DI N ORADEA - STIINTE ECONOMICA / ANNALS OF UNIVERSITY OF ORADEA - ECONOMIC SCIENCE},
	volume = {30},
	unique-id = {33116909},
	issn = {1222-569X},
	year = {2021},
	eissn = {1582-5450},
	pages = {252-263},
	orcid-numbers = {Tarnóczi, Tibor/0000-0002-5655-6871}
}

@article{MTMT:33116902,
	title = {Comparative Analysis Of Value Added Intellectual Capital At Small And Medium Enterprises,},
	url = {https://m2.mtmt.hu/api/publication/33116902},
	author = {Tarnóczi, Tibor and Kulcsár, Edina},
	doi = {10.47535/1991AUOES30(2)027},
	journal-iso = {ANAL UNIV ORADEA STIINT ECON / ANNALS UNIV ORADEA ECON SCI},
	journal = {ANALELE UNIVERSITATII DI N ORADEA - STIINTE ECONOMICA / ANNALS OF UNIVERSITY OF ORADEA - ECONOMIC SCIENCE},
	volume = {30},
	unique-id = {33116902},
	issn = {1222-569X},
	year = {2021},
	eissn = {1582-5450},
	pages = {260-271},
	orcid-numbers = {Tarnóczi, Tibor/0000-0002-5655-6871}
}