@article{MTMT:34161387, title = {A számviteli beszámolók információinak döntéstámogató szerepe}, url = {https://m2.mtmt.hu/api/publication/34161387}, author = {Kerezsi, Dóra and Bács, Zoltán and Fenyves, Veronika}, journal-iso = {CONTROLLER INFO}, journal = {CONTROLLER INFO}, volume = {11}, unique-id = {34161387}, issn = {2063-9309}, year = {2023}, pages = {7-11} } @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:33266530, title = {Sporttevékenységgel foglalkozó vállalkozások vagyoni, pénzügyi és jövedelmezőségi helyzetének vizsgálata főkomponens elemzés segítségével}, url = {https://m2.mtmt.hu/api/publication/33266530}, author = {Fenyves, Veronika and Bács, Zoltán and Kerezsi, Dóra}, doi = {10.24387/CI.2022.3.8}, journal-iso = {CONTROLLER INFO}, journal = {CONTROLLER INFO}, volume = {10}, unique-id = {33266530}, issn = {2063-9309}, year = {2022}, pages = {43-48} } @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:32714202, title = {Áfacsalás a láncértékesítésben}, url = {https://m2.mtmt.hu/api/publication/32714202}, author = {Kerezsi, Dóra and Szabó-Csorvási, Anna and Hegedűs, Mihály}, doi = {10.24387/CI.2021.4.3}, journal-iso = {CONTROLLER INFO}, journal = {CONTROLLER INFO}, volume = {9}, unique-id = {32714202}, issn = {2063-9309}, year = {2021}, pages = {21-24} } @article{MTMT:32056556, title = {The role of the bank loan related information of the notes in entrepreneurial decision-making - evidence from Hungarian entreprises}, url = {https://m2.mtmt.hu/api/publication/32056556}, author = {Kerezsi, Dóra}, journal-iso = {NETWORK INTELLIGENCE STUDIES}, journal = {NETWORK INTELLIGENCE STUDIES}, volume = {IX.}, unique-id = {32056556}, issn = {2344-1712}, year = {2021}, pages = {95-105} } @article{MTMT:32023857, title = {The necessity of examining the notes to the financial statements}, url = {https://m2.mtmt.hu/api/publication/32023857}, author = {Kerezsi, Dóra and Hegedűs, Mihály}, journal-iso = {SEA: PRACT APPL SCI}, journal = {SEA: PRACTICAL APPLICATION OF SCIENCE}, volume = {9}, unique-id = {32023857}, issn = {2360-2554}, year = {2021}, pages = {51-58} } @article{MTMT:31670879, title = {CASES OF VAT EVASION ON THE BASIS OF EUROPEAN COURT JUDGMENTS}, url = {https://m2.mtmt.hu/api/publication/31670879}, author = {Kerezsi, Dóra and Szabó-Csorvási, Anna and Hegedűs, Mihály}, journal-iso = {SEA: PRACT APPL SCI}, journal = {SEA: PRACTICAL APPLICATION OF SCIENCE}, volume = {9}, unique-id = {31670879}, issn = {2360-2554}, year = {2021}, pages = {31-39} } @article{MTMT:32023808, title = {ELŐSEGÍTI-E A KIEGÉSZÍTŐ MELLÉKLET A DÖNTÉSHOZATALT?}, url = {https://m2.mtmt.hu/api/publication/32023808}, author = {Kerezsi, Dóra}, doi = {10.47282/economica/2020/11/3-4/9048}, journal-iso = {ECONOMICA (SZOLNOK)}, journal = {ECONOMICA (SZOLNOK)}, volume = {11}, unique-id = {32023808}, issn = {1585-6216}, year = {2020}, eissn = {2560-2322}, pages = {17-25} } @article{MTMT:31599368, title = {TO WHAT EXTENT DOES THE INFORMATION DISCLOSURE OF SPORTS AND ICT COMPANIES COMPLY WITH THE LEGAL REQUIREMENTS?}, url = {https://m2.mtmt.hu/api/publication/31599368}, author = {Kerezsi, Dóra}, 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 = {29}, unique-id = {31599368}, issn = {1222-569X}, year = {2020}, eissn = {1582-5450}, pages = {240-251} }