@CONFERENCE{MTMT:34798518, title = {Impact of FDI on Regional Economic Development (Growth and Productivity) in Central and Eastern Europe Revisited}, url = {https://m2.mtmt.hu/api/publication/34798518}, author = {Gál, Zoltán and Apostol, Stefan}, booktitle = {Abstracts - 14th World Congress of the RSAI}, unique-id = {34798518}, year = {2024}, pages = {124-125}, orcid-numbers = {Gál, Zoltán/0000-0002-7274-9163; Apostol, Stefan/0000-0001-5341-6673} } @CONFERENCE{MTMT:34798509, title = {A Successor Model to FDI-driven Regional Development in Central and Eastern Europe? Challenges, Concepts, and Exploratory Scenarios}, url = {https://m2.mtmt.hu/api/publication/34798509}, author = {Lux, Gábor and Gál, Zoltán}, booktitle = {Abstracts - 14th World Congress of the RSAI}, unique-id = {34798509}, year = {2024}, pages = {78-79}, orcid-numbers = {Lux, Gábor/0000-0003-0948-3718; Gál, Zoltán/0000-0002-7274-9163} } @misc{MTMT:34788461, title = {DCF - digitalizáció, compliance és fenntarthatóság. programfüzet és előadáskivonatok : XVI. Pécsi Pénzügyi Napok}, url = {https://m2.mtmt.hu/api/publication/34788461}, isbn = {9789636262549}, editor = {Horváth, Gábor}, publisher = {PTE KTK}, unique-id = {34788461}, abstract = {A digitalizáció az adó-, pénzügyi és számviteli funkciókat átalakító hajtóerő. Olyan fejlett technológiákat vezet be, mint a mesterséges intelligencia, a blokklánc és BigData. A folyamatok automatizálásával és a pontosabb adatok biztosításával a digitalizáció segíti a szabályozásoknak való jobb megfelelést és a fenntarthatósági mérőszámok pénzügyi, számviteli, adózási gyakorlatba való integrálását. A pénzügyi szabályozások állandóan változó jellege megköveteli a vállalkozásoktól a folyamatos alkalmazkodást. A digitális eszközök lehetővé teszik a gyorsabb és pontosabb alkalmazkodást ezekhez a szabályozási változásokhoz. A megfelelés ma már gyakran magában foglalja a fenntarthatósági jelentéstételi szabványok betartását, amelyek egyre nagyobb jelentőséggel bírnak a pénzügyi jelentéstételben és a vállalatirányításban. A fenntarthatóság periférikus kérdésből központi pénzügyi szemponttá vált, ami befolyásolja a befektetési döntéseket, a kockázatkezelést és a vállalati stratégiákat. A digitalizáció biztosítja a fenntarthatósági erőfeszítések méréséhez, nyomon követéséhez és jelentéséhez szükséges eszközöket, összehangolva azokat a megfelelési kötelezettségekkel és a pénzügyi célokkal. A digitalizáció, a megfelelés és a fenntarthatóság összekapcsolódása holisztikus megközelítést jelent az adózás, a pénzügyek és a számvitel modern kihívásaira. Ez a megközelítés a technológia, a szabályozás betartása és a fenntartható gyakorlatok iránti elkötelezettség szinergiáját igényli, és a komplexitás hatékony eligazodásához gyakorlati alkalmazásokra és folyamatos kutatásra van szükség. Digitalization is the driving force transforming tax, finance and accounting functions. It introduces advanced technologies such as artificial intelligence, blockchain and BigData. By automating processes and providing more accurate data, digitalization helps improve compliance with regulations and the integration of sustainability metrics into financial, accounting, and tax practices. The constantly changing nature of financial regulations requires businesses to constantly adapt. Digital tools enable faster and more accurate adaptation to these regulatory changes. Compliance now often includes compliance with sustainability reporting standards, which are increasingly important in financial reporting and corporate governance. Sustainability has turned from a peripheral issue into a central financial aspect that influences investment decisions, risk management and corporate strategies. Digitization provides the tools to measure, track and report sustainability efforts, aligning them with compliance obligations and financial goals. The connection between digitization, compliance and sustainability provides a holistic approach to the modern challenges of taxation, finance and accounting. This approach requires a synergy of technology, regulatory compliance and a commitment to sustainable practices, and effectively navigating the complexity requires practical applications and ongoing research. SZERVEZŐK Pécsi Tudományegyetem Közgazdaságtudományi Kar A konferencia elnöke: Prof. Dr. Takács András egyetemi tanár, dékán (PTE KTK) Tudományos Bizottság: Elnök: Dr. Csapi Vivien egyetemi docens, a PTE KTK Pénzügy és Számvitel Intézet igazgatója Tagok: Prof. Dr. Bélyácz Iván professor emeritus, PTE KTK Pénzügy és Számvitel Intézet Prof. Dr. Schepp Zoltán egyetemi tanár, PTE KTK Pénzügy és Számvitel Intézet Prof. Dr. Gál Zoltán egyetemi tanár, PTE KTK Pénzügy és Számvitel Intézet Dr. Szabó Zoltán egyetemi docens, PTE KTK Pénzügy és Számvitel Intézet Dr. Szücs Tamás egyetemi adjunktus, PTE KTK Pénzügy és Számvitel Intézet Dr. Ulbert József egyetemi docens, PTE KTK Pénzügy és Számvitel Intézet Szervező Bizottság: Elnök: Dr. Csapi Vivien egyetemi docens, a PTE KTK Pénzügy és Számvitel Intézet igazgatója Tagok: Horváth Gábor tanársegéd, PTE KTK Pénzügy és Számvitel Intézet Dr. Posza Alexandra egyetemi adjunktus, PTE KTK Pénzügy és Számvitel Intézet}, year = {2024}, orcid-numbers = {Horváth, Gábor/0009-0008-8419-7563} } @article{MTMT:34769914, title = {Interview with Dr. Iván Bélyácz}, url = {https://m2.mtmt.hu/api/publication/34769914}, author = {Csapi, Vivien}, journal-iso = {PÉNZÜGYI SZEMLE}, journal = {PÉNZÜGYI SZEMLE/PUBLIC FINANCE QUARTERLY (1963-)}, volume = {70}, unique-id = {34769914}, issn = {0031-496X}, abstract = {It seems like yesterday, but it will soon be five years since Professor Iván Bélyácz, full member of the Hungarian Academy of Sciences and head of the Doctoral School of the Faculty of Economics of the University of Pécs, retired. I could say that he started his well-deserved retirement, but looking at the MTMT profile, the list of PhD students who have reached the top under his mentorship, the honorary professorship of the Partium University of Oradea, or the 2022 Széchenyi Prize, it has been a productive five years. He continues to be a key figure in the Hungarian scientific community, a mentor and advisor to many of us. We also need his experience and guidance in the accelerated, digitalised world around us, which at the same time struggles with its sustainability.}, year = {2024}, eissn = {2064-8278}, pages = {137-139}, orcid-numbers = {Csapi, Vivien/0000-0003-1996-091X} } @article{MTMT:34769116, title = {Interjú dr. Bélyácz Ivánnal}, url = {https://m2.mtmt.hu/api/publication/34769116}, author = {Csapi, Vivien}, journal-iso = {PÉNZÜGYI SZEMLE}, journal = {PÉNZÜGYI SZEMLE/PUBLIC FINANCE QUARTERLY (1963-)}, volume = {70}, unique-id = {34769116}, issn = {0031-496X}, abstract = {Olyan, mintha tegnap lett volna, de hamarosan öt éve, hogy professzor dr. Bélyácz Iván, az MTA rendes tagja, a Pécsi Tudományegyetem Közgazdaságtudományi Karának doktori iskola vezetője nyugdíjba vonult. Mondhatnám, hogy jól megérdemelt nyugdíjas éveit kezdte, de elnézve az MTMT adatlapját, a mentorálása mellett azóta révbe ért PhD-hallgatók névsorát, a Nagyváradi Partiumi Egyetem tiszteletbeli professzori címét, vagy a 2022-es Széchenyi-díjat termékeny öt év volt ez. Továbbra is a hazai tudományos közélet meghatározó szereplője, sokunk mentora, tanácsadója. Szükségünk is van a tapasztalataira, az iránymutatására a minket körülvevő felgyorsult, digitalizált, ugyanakkor a fenntarthatóságával küszködő világban.}, year = {2024}, eissn = {2064-8278}, pages = {141-143}, orcid-numbers = {Csapi, Vivien/0000-0003-1996-091X} } @article{MTMT:34754555, title = {Exchange rates and fundamentals: Forecasting with long maturity forward rates}, url = {https://m2.mtmt.hu/api/publication/34754555}, author = {Darvas, Zsolt and Schepp, Zoltán}, doi = {10.1016/j.jimonfin.2024.103067}, journal-iso = {J INT MONEY FINANC}, journal = {JOURNAL OF INTERNATIONAL MONEY AND FINANCE}, volume = {143}, unique-id = {34754555}, issn = {0261-5606}, year = {2024}, eissn = {1873-0639}, orcid-numbers = {Darvas, Zsolt/0000-0001-9312-929X; Schepp, Zoltán/0009-0002-7066-6134} } @misc{MTMT:34752100, title = {Unraveling the ESG Reporting Landscape: A Comprehensive Analysis of Standards, Frameworks, and Impact on Firms}, url = {https://m2.mtmt.hu/api/publication/34752100}, author = {Moradi, Amir and Tóth-Pajor, Ákos and Gobato Souto, Hugo}, unique-id = {34752100}, abstract = {In the constantly changing landscape of corporate sustainability, navigating the complex network of ESG reporting standards and frameworks has become a significant challenge for businesses worldwide. This research seeks to improve understanding of ESG reporting and shed light on the complexities of the ESG disclosure landscape by focusing on three aspects of ESG reporting: regulatory standards, ESG frameworks, and their impact on firms. It provides detailed comparisons of various themes of standards and frameworks, as well as a comprehensive examination of the diverse methodologies used by ESG data providers to determine and quantify ESG scores or rankings. By clarifying the intricacies of these methodologies, our research aims to provide stakeholders with a deeper understanding of the underlying processes that drive the generation and dissemination of ESG data within the financial ecosystem. Ultimately, we highlight key findings from different regions, offering insights into the varying effects of ESG disclosure on firm characteristics.}, year = {2024}, orcid-numbers = {Tóth-Pajor, Ákos/0000-0002-1137-6658; Gobato Souto, Hugo/0000-0002-7039-0572} } @misc{MTMT:34752083, title = {Life Cycle Analysis of the European Banking Sector's ESG Performance}, url = {https://m2.mtmt.hu/api/publication/34752083}, author = {Horváth, Gábor and Csapi, Vivien}, unique-id = {34752083}, abstract = {Business stakeholders are becoming more involved in environmental, social, and governance (ESG) aspects. There is an increasing awareness in the financial services industry of the importance of incorporating ESG factors into strategies, processes, and financial tools to generate value over the medium and long run. While a vast body of literature examines the connection between ESG factors and company performance, only a few studies have specifically investigated the financial services industry, often employing linear models. This research specifically examines the ESG performance of the financial services industry. It utilizes a life-cycle framework to analyze the patterns and relationships of European companies in the sector. This analysis is conducted using linear panel regression models. The study's conclusions serve as crucial benchmarks for investment managers and policymakers. The findings illustrate that superior, enhanced ESG performance can bolster the financial success of industry participants.}, year = {2024}, orcid-numbers = {Horváth, Gábor/0009-0008-8419-7563; Csapi, Vivien/0000-0003-1996-091X} } @misc{MTMT:34751899, title = {Goodbye CSR? - Environmental, Social and Governance (ESG) Factors in Tourism}, url = {https://m2.mtmt.hu/api/publication/34751899}, author = {Rácz-Putzer, Petra Eszter and Posza, Alexandra}, unique-id = {34751899}, abstract = {The study examines whether the growing popularity of the ESG approach could result in the decline or disappearance of the CSR concept, which has encountered numerous challenges in practical implementation. The question is analyzed in the context of the tourism sector. After introducing the relationship between CSR and ESG, this paper examines the connection between responsibility and tourism, with a focus on sustainability in the sector under study. The empirical research methodology used is bibliometric analysis, which involves 924 studies using Publish or Perish (PoP) software and PRISMA methodology. The analysis has explored the relationship between sustainability and tourism, as well as between tourism and ESG. The bibliometric maps reveal a strong relationship between CSR and ESG concepts in the study area. It is important to note that ESG does not replace CSR, but rather provides a measurement and framework for it to address its problems. In the tourism sector, the ESG field is dominated by the first 'E' pillar, meaning that sustainability is mainly focused on environmental and natural aspects, while social or even economic sustainability, and ethics are less prominent.}, year = {2024}, orcid-numbers = {Rácz-Putzer, Petra Eszter/0009-0002-4755-3465; Posza, Alexandra/0009-0000-9609-9866} } @inproceedings{MTMT:34751870, title = {Unraveling the ESG Reporting Landscape: A Comprehensive Analysis of Standards, Frameworks, and Impact on Firms}, url = {https://m2.mtmt.hu/api/publication/34751870}, author = {Moradi, Amir and Tóth-Pajor, Ákos and Gobato Souto, Hugo}, booktitle = {43rd International Conference on Organizational Science Development Green and Digital Transition – Challenge or Opportunity = 43. mednarodna konferenca o razvoju organizacijskih znanosti Zeleni in digitalni prehod – izziv ali priložnost}, doi = {10.18690/um.fov.3.2024.49}, unique-id = {34751870}, abstract = {In the constantly changing landscape of corporate sustainability, navigating the complex network of ESG reporting standards and frameworks has become a significant challenge for businesses worldwide. This research seeks to improve understanding of ESG reporting and shed light on the complexities of the ESG disclosure landscape by focusing on three aspects of ESG reporting: regulatory standards, ESG frameworks, and their impact on firms. It provides detailed comparisons of various themes of standards and frameworks, as well as a comprehensive examination of the diverse methodologies used by ESG data providers to determine and quantify ESG scores or rankings. By clarifying the intricacies of these methodologies, our research aims to provide stakeholders with a deeper understanding of the underlying processes that drive the generation and dissemination of ESG data within the financial ecosystem. Ultimately, we highlight key findings from different regions, offering insights into the varying effects of ESG disclosure on firm characteristics.}, year = {2024}, pages = {667-682}, orcid-numbers = {Tóth-Pajor, Ákos/0000-0002-1137-6658; Gobato Souto, Hugo/0000-0002-7039-0572} }