COMPLETENESS AND TIMELINESS OF THE ANNUAL FINANCIAL STATEMENTS PUBLISHED BY BULGARIAN ENTERPRISES

dc.contributor.author	Petrova, Reni
dc.date.accessioned	2017-11-16T13:35:43Z
dc.date.accessioned	2017-11-16T13:35:48Z
dc.date.available	2017-11-16T13:35:43Z
dc.date.available	2017-11-16T13:35:48Z
dc.date.issued	2017
dc.identifier.issn	0861-6604
dc.identifier.uri	http://hdl.handle.net/10610/3352
dc.description.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.	us_US
dc.publisher	Tsenov Publishing House	en_EN
dc.relation.ispartofseries	3;4
dc.subject	financial statements	us_US
dc.subject	publication	us_US
dc.subject	timeliness	us_US
dc.subject	Commercial Register	us_US
dc.title	COMPLETENESS AND TIMELINESS OF THE ANNUAL FINANCIAL STATEMENTS PUBLISHED BY BULGARIAN ENTERPRISES	us_US
dc.type	Article	us_US