Abstract 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.

中文翻译：

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匈牙利信息技术服务公司资产负债表相关财务报表附注分析

摘要 本研究的主要目的是检查特定匈牙利部门的公司履行其在会计法规定的财务报表附注中提供信息的义务的程度。因此，应检查财务报表附注是否包含有关被调查公司资产负债表的所需数据。在分析中，使用了 8,226 家总部位于匈牙利的公司的财务报表附注，这些公司受《匈牙利会计法》的监管，以信息技术服务为主要业务活动。95.78%的包含附注的财务报告被调查。该分析是使用文本挖掘方法进行的，利用了该部门财务报表的每个可用注释。