A study of intangible assets disclosure as factor for sustainability: an evidence from Bulgarian furniture enterprises

Daniela Georgieva

MPRA Paper from University Library of Munich, Germany

Abstract: In a constantly changing economic and political environment, textual disclosures in the financial statements of enterprises are factors used for measuring the sustainability of the micro-organization and, hence, at the macro-level throughout an industry. Main object of analysis is the disclosed information by Bulgarian furniture enterprises regarding their intangible assets. Main goal of the paper is to analyze some factors that have impact on the disclosures and to outline the published mandatory and voluntary data. Subjects of the study are published financial statements and the accompanying notes. Adopted research methods are logical, deductive and comparative methods, as well as the methods of content analysis and synthesis. The study of statistical relationships and dependencies is based on the Chi - square test. The results of the study support the development of the literature by presenting a more in-depth analysis of the level and the factors influencing the disclosure of intangible assets data by Bulgarian furniture enterprises

Keywords: intangible assets; disclosure; furniture enterprises (search for similar items in EconPapers)
JEL-codes: M41 M49 (search for similar items in EconPapers)
Date: 2020-01
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Published in Sustainability of forest-based industries in the global economy, Proceedings of scientific papers, WoodEMA, i.a., University of Zagreb, Competence Centre (2020): pp. 221-225

Downloads: (external link)
https://mpra.ub.uni-muenchen.de/103245/1/MPRA_paper_103245.pdf original version (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:103245

Access Statistics for this paper

More papers in MPRA Paper from University Library of Munich, Germany Ludwigstraße 33, D-80539 Munich, Germany. Contact information at EDIRC.
Bibliographic data for series maintained by Joachim Winter ().