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

Reni Petrova
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Reni Petrova: University Of Economics – Varna

Business Management, 2017, issue 3 Year 2017, 63-82

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.

Keywords: financial statements; publication; timeliness; Commercial Register (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:dat:bmngmt:y:2017:i:3:p:63-82

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