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

dc.contributor.author	Georgieva, Daniela
dc.date.accessioned	2021-06-28T06:40:15Z
dc.date.accessioned	2021-06-28T06:40:16Z
dc.date.available	2021-06-28T06:40:15Z
dc.date.available	2021-06-28T06:40:16Z
dc.date.issued	2021
dc.identifier.issn	0861-6604
dc.identifier.uri	http://hdl.handle.net/10610/4476
dc.description.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.	us_US
dc.publisher	Tsenov Publishing House	EN_en
dc.relation.ispartofseries	1;4
dc.subject	R&D	us_US
dc.subject	disclosure	us_US
dc.subject	references	us_US
dc.subject	financial statements	us_US
dc.title	On Some Issues Regarding Non-Publication Of Research And Development Disclosures In The Financial Statements Of Bulgarian Innovative Enterprises	us_US
dc.type	Article	us_US