Abstract: The article studies the methodological issues related to assessing the information systems for the indexation and analysis of information available on the Internet. The comparative analysis of such information systems can be performed only after we define in advance assessment indicators and experts determine their levels of significance (weighted coefficients) in addition to providing access to the necessary data sources. In this research, the latter are represented by a number of Internet resources, which provide characteristics and information about the architecture solutions effective on the market nowadays. As a result of the determined weaknesses and disadvantages of the implemented systems, the last part of the research offers a concept for the development of a similar information system. Based on this, the article outlines the advantages of this concept in comparison with the existing alternative solutions.
Abstract: The information presented in the financial statements must share certain characteristics so as to be useful to primary users. Not infrequently, in Bulgarian reporting practice, it is easy to note inconsistencies in the financial statements which are published since although those statements formally meet the legal requirements, they fail to provide complete or timely financial information to stakeholders. The objective of this research is to ascertain (based on a representative sample) whether enterprises, which are major tax payers and contributors to the social security system, published complete and timely financial statements in the Commercial Register over the period from 2007 to 2014.