За адекватността на финансовата отчетност у нас след четвърт век преход към...
ABOUT ADEQUACY FINANCIAL REPORTING IN BULGARIA AFTER A QUARTER CENTURY IN TRANSITION TO…
Author(s): Nikolay KolevSubject(s): Economy, National Economy, Supranational / Global Economy, Business Economy / Management, Micro-Economics, Public Finances, Accounting - Business Administration
Published by: Бургаски свободен университет
Keywords: Financial reporting; corporate governance; quality & usefulness of information; Bulgarian economy in transition to…
Summary/Abstract: In this purely critical and analytical manuscript, the author will discuss on "adequacy" of financial reporting in the country of "good" corporate practices. As a criterion for this analysis he formulated the leading role of dependence "quality-utility" of the resulting information for making investment decisions based on data from financial reporting. Test according to this criterion as the author subjected the development of financial reporting in more than a quarter century of state transition of Bulgaria to the ... (intentional sentence is left incomplete because, as has long been clear or purpose of the transition is not clear, or the objective may be no transition).
Journal: Бизнес посоки
- Issue Year: 21/2016
- Issue No: 02
- Page Range: 9-14
- Page Count: 6
- Language: Bulgarian