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dc.contributor.authorGeorgieva, Daniela
dc.date.accessioned2021-06-28T06:40:15Z
dc.date.accessioned2021-06-28T06:40:16Z
dc.date.available2021-06-28T06:40:15Z
dc.date.available2021-06-28T06:40:16Z
dc.date.issued2021
dc.identifier.issn0861-6604
dc.identifier.urihttp://hdl.handle.net/10610/4476
dc.description.abstractThe 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.publisherTsenov Publishing HouseEN_en
dc.relation.ispartofseries1;4
dc.subjectR&Dus_US
dc.subjectdisclosureus_US
dc.subjectreferencesus_US
dc.subjectfinancial statementsus_US
dc.titleOn Some Issues Regarding Non-Publication Of Research And Development Disclosures In The Financial Statements Of Bulgarian Innovative Enterprisesus_US
dc.typeArticleus_US


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