On Some Issues Regarding Non-Publication Of Research And Development Disclosures In The Financial Statements Of Bulgarian Innovative Enterprises

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.