Business Management

ISSN: 0861-6604-Print Edition
ISSN: 2534-8396-Electronic Edition

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  • Daniela Ventsislavova Georgieva
    R&D DISCLOSURES AS PART OF THE FINANCIAL STATEMENTS OF BULGARIAN INNOVATIVE COMPANIES
    JEL: M400, M480, M410.
    Keywords: R&D, mandatory disclosure, voluntary disclosure.
    Abstract: The object of analysis of this research paper is mandatory and voluntary R&D disclosures of Bulgarian innovative enterprises. The subject of research is published financial statements, as well as the notes accompanying them, including notes about significant accounting practices, activity reports and auditor reports. The aim is to study the practice of Bulgarian innovative companies in terms of R&D disclosures by making a comparative analysis of existing legal and theoretical requirements to these disclosures and the practical findings of the research we conducted. The research methods we employ are based on the logical, the deductive and the comparative method, in addition to content analysis and synthesis of new texts in related legislative framework and theoretical developments.
  • Daniela Ventsislavova Georgieva
    ON SOME ISSUES REGARDING NON-PUBLICATION OF RESEARCH AND DEVELOPMENT DISCLOSURES IN THE FINANCIAL STATEMENTS OF BULGARIAN INNOVATIVE ENTERPRISES
    JEL: M400, M480, M410.
    Keywords: R&D, disclosure, references, financial statements.
    Abstract: The paper presents the results of a survey carried out by the author among practising accountants in Bulgaria regarding the publication of research and development (R&D) disclosures in the financial statements of innovative enterprises. The aim is to study some of the potential reasons for the current accounting practice of underestimating the mandatory and voluntary disclosure of R&D data. The adopted research methods are based on logical, deductive and comparative methods. The study results encourage literature development by presenting a more in-depth analysis of the factors influencing R&D data disclosure by Bulgarian enterprises.

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  • Editor in chief: Prof. Mariyana Bozhinova, PhD
  • Co-editor in chief: Prof. Krasimir Shishmanov, Ph.D.