Доброволните и задължителни оповестявания за научноизследователската и развойна дейност като част от приложенията към финансовите отчети на български иновативни предприятия
Mandatory and Voluntary Research and Development Disclosure as Part of the Financial Statements of Bulgarian Innovative Enterprises

Summary/Abstract: Main object of analysis is the disclosed by Bulgarian innovative enterprises information regarding their research and development activities (R&D). Subject of the study are published financial statements and the accompanying notes, incl. significant accounting policies, activity reports, auditor reports, annexes. Main goal is a comperative analyses of the mandatory and voluntary data disclosure to be made. An additional goal of the paper is a comparative analysis between the requirements introduced in the legislation framework and the specialized literature, regarding the necessary R&D disclosures, and the empirical results of the financial statements data to be made. Adopted research methods are logical, deductive and comparative methods, as well as the methods of content analysis and synthesis of texts introduced into the legislation and specialized literature. Results from a questionnaire survey among accountants in Bulgaria are presented. To test the author's hypotheses the programs IBM – SPSS Statistics and Microsoft Office Excel are used. The study of statistical relationships and dependencies is based on the Chi - square test (χ2). The results of the study support the development of the literature by presenting a more in-depth analysis of the factors influencing the disclosure of R&D data by Bulgarian innovative enterprises.

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