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• Examination of the Net Profit during the transition to IFRS

  Alexandra Szekeres

  Views:

  114

  The research examines the impact of the transition to IFRS in the context of companies operating under the Hungarian accounting environment. The focus of the study is on first-time adopters that also prepare their individual financial statements in accordance with IFRS. Based on the descriptive statistical analysis, the average net income is higher under IFRS than under the Hungarian accounting standards for both high and low capital-intensive companies. However, the difference is not significant, especially in the case of companies with low capital intensity. Due to the high variability in the results, extreme values were filtered out, yet the data still did not follow a normal distribution. The Wilcoxon rank-sum test showed p-values above 5% in both clusters, indicating no statistically significant difference between net income figures reported under the two accounting systems. This finding is further supported by the effect size values, which reflect a weak relationship between the variables. Overall, the transition to IFRS does not have a meaningful impact on the net income.

• ÜZLETI EREDMÉNYT BEFOLYÁSOLÓ TÉNYEZŐK ELEMZÉSE MAGYARORSZÁGI ÉLELMISZER KISKERESKEDELMI VÁLLALKOZÁSOKNÁL: ANALYSIS OF FACTORS AFFECTING EBIT IN FOOD RETAILER ENTERPRISES IN HUNGARY

  Dávid Sütő

  Views:

  382

  The aim of the article is to present some of the factors influencing the EBIT based on qualitative data with the help of the questionnaire filled in by the company managers / owners in relation to the examined food retailer companies operating in Hungary. Define a dependent-independent relationship between the examined variables, thus providing a basis for further quantitative research.

• EXAMINATION OF THE FACTORS AFFECTING THE TAX BURDEN ON ECONOMIC COMPANIES

  1-7

  Kitti Kolber

  Anett Parádi-Dolgos

  Rita Koroseczné Pavlin

  Views:

  449

  Taxing a wide range of businesses is a signify major challenge in nowadays economic, social life. The topicality of the study is indicated by the fact that the Hungarian tax system has been transformed in recent years. We analyze by respect to tax benefits the extent of the tax burden at companies in the course of the research. The enterprise sector data are examined from three sides whereby we search for statistically verifiable relationships between the pre-tax profit, the tax benefits used and the tax payable. We investigate what regional and settlement differences can be located in the tax burden of businesses. Tax revenue appears to be highly concentrated by territorial distribution. The question arises to what extent the development of the region influences the proportion of the tax benefits used. In our results, there is a significant difference experienced in the corporate tax burden on enterprises of settlement.

• Credit papers in Hungary. An overview

  17-22

  Árpád Barta

  Views:

  224

  The study focuses on the credit paper market’s revival and its development after the change in the political system. The bond appeared as early as the beginning of the 80s in the years of socialism. Its basic mission was to rearrange the household savings, making them available for the corporate and municipal sphere. These investments were basically risk-free. The change in the political system reshaped this market fundamentally. The government papers became dominant and, in addition to bonds, treasury bills entered the market. Its main function, even today, is to finance the budget and pay the instalments and interests in relation with the already accumulated debts. In 2010 perhaps a new age started: two corporate bonds entered the market. Both of the two corporations have realised another issue since then and they seem to have followers as well. The economic slowdown and the low rate of bank crediting may help to boost this market.