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Analysis Of Memorandum Items In The Notes To Financial Statements Based On It Service Providers

Author

Listed:
  • Veronika FENYVES

    (Faculty of Economics and Business, University of Debrecen, Debrecen, Hungary)

  • Tibor TARNÓCZI

    (Faculty of Economics and Business, University of Debrecen, Debrecen, Hungary)

Abstract

Only enterprises with adequate information and ability to convert them into organizational knowledge are able to comply with the challenges in our globalized and accelerated world. Account has paramount importance in economic links between enterprises. It is divided into 2 sections: balance sheet and profit and loss account. Access to information is possible if the notes to financial statement include information that contribute to the better interpretation of the other part of the account. Decision-making based on unadequate knowledge further increases the otherwise not low economic risks.In the research we look into whether the notes to financial statements conducted by the enterprises include information that facilitate the collection of necessary financial knowledge for partner enterprises. Notes to financial statements of enterprises with NACE Code 62 – IT services as their principal activity were used in the analysis. The use of text mining helps us to reveal to what extent notes to financial statements comply with the Act on Accounting.

Suggested Citation

  • Veronika FENYVES & Tibor TARNÓCZI, 2018. "Analysis Of Memorandum Items In The Notes To Financial Statements Based On It Service Providers," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 11, pages 51-57, July.
    • Handle: RePEc:cmj:networ:y:2018:i:11:p:51-57
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    References listed on IDEAS

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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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