R&D Disclosures as Part of the Financial Statements of Bulgarian Innovative Companies

Daniela Georgieva

Business Management, 2020, issue 3 Year 2020, 5-17

Abstract: The object of analysis of this research paper is mandatory and voluntary R&D disclosures of Bulgarian innovative enterprises. The subject of research is published financial statements, as well as the notes accompanying them, including notes about significant accounting practices, activity reports and auditor reports. The aim is to study the practice of Bulgarian innovative companies in terms of R&D disclosures by making a comparative analysis of existing legal and theoretical requirements to these disclosures and the practical findings of the research we conducted. The research methods we employ are based on the logical, the deductive and the comparative method, in addition to content analysis and synthesis of new texts in related legislative framework and theoretical developments.

Keywords: R&D; mandatory disclosure; voluntary disclosure (search for similar items in EconPapers)
JEL-codes: M40 M41 M48 (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:dat:bmngmt:y:2020:i:3:p:5-17

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