Non-Financial Information Disclosures by Bulgarian Listed Companies
Non-Financial Information Disclosures by Bulgarian Listed Companies

Summary/Abstract: The study is dedicated to the disclosures in the non-financial statements (integrated reports) by the Bulgarian listed companies. It includes an analysis of the aims and the guidelines for the elaboration of non-financial reporting, the requirements for preparing, and the legal provisions. They suggest that the current European Union legislation and the Bulgarian laws are not sufficient for the presentation of appropriate non-financial information. In this regard, an empirical research into the quality of non-financial statements in Bulgaria is conducted. The summarised results could be used for improving the disclosures.

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