Analysis of the Notes to the Financial Statement Related to Balance Sheet in Case of Hungarian Information-Technology Service Companies
| Autor: | Zoltán Bács, Veronika Fenyves, Elvira Böcskei, Zoltán Zéman, Tibor Tarnóczi |
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| Rok vydání: | 2019 |
| Předmět: |
equity and liability related items
M41 Accounting text mining lcsh:Business Business activities notes to the financial statements 050601 international relations 03 medical and health sciences 0302 clinical medicine Balance sheet Obligation Business management Service (business) business.industry C18 05 social sciences Information technology balance sheet related items 030206 dentistry General Business Management and Accounting 0506 political science lcsh:HF5001-6182 business General Economics Econometrics and Finance Financial statement |
| Zdroj: | Scientific Annals of Economics and Business, Vol 66, Iss 1, Pp 27-39 (2019) |
| ISSN: | 2501-3165 |
| Popis: | The main aim of the study to examine the extent to which the companies of a specific Hungarian sector fulfil their obligation to provide information in their notes to the financial statements as stipulated by the Accounting Act. Accordingly, it should be examined whether the notes to financial statements contains the required data regarding the balance sheets of companies investigated. For the analyses, it was used the notes to the financial statement of 8,226 companies with Hungarian headquarters, which are regulated by the Hungarian Accounting Act and which have information-technology services as the main business activity. It was investigated 95.78% of the financial reports containing the notes. The analysis was performed using text mining method, utilizing every available notes to the financial statement of the sector. Findings of the study reveal that the amount of published information shows greater and lesser differences and in many cases, the quantity of published data does not fulfil even the minimal obligations stipulated legally. |
| Databáze: | OpenAIRE |
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