Trends on port concession disclosures in concessionaire financial statements in Bulgaria

Galina Sabcheva ()
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Galina Sabcheva: University of Economics, Varna, Bulgaria

Economics and computer science, 2018, issue 2, 54-66

Abstract: This article is focused on the port concession disclosure of concessionaire financial statements in Bulgaria. The research is based on disclosure index development. The empirical study is based on publicly available information from annual financial statements. The results testify a higher level of disclosure to IFRS adoption entities than the domestic standards entities. There is a need to raise and specify the disclosure requirements for domestic standards applying companies.

Keywords: port concession; disclosure; IFRS vs domestic standards adoption (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:kab:journl:y:2018:i:2:p:54-66

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