ФАКТОРИ, КОИТО ОКАЗВАТ ВЪЗДЕЙСТВИЕ ВЪРХУ ОПОВЕСТЯВАНИЯТА ЗА НАУЧНОИЗСЛЕДОВАТЕЛСКА И РАЗВОЙНА ДЕЙНОСТ НА БЪЛГАРСКИ ИНОВАТИВНИ ПРЕДПРИЯТИЯ
FACTORS THAT AFFECTS RESEARCH AND DEVELOPMENT DISCLOSURE OF BULGARIAN INNOVATIVE ENTERPRISES

Author(s): Daniela Georgieva
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: R&D; mandatory disclosure; voluntary disclosure; international accounting standards; Bulgarian national accounting standards
Summary/Abstract: Main object of analysis are the mandatory and voluntary R&D data disclosure by Bulgarian innovative enterprises. Adopted research methods are logical, deductive and comparative methods, as well as the methods of content analysis and synthesis. To test the author's hypotheses the program IBM – SPSS Statistics is used. The study of statistical relationships and dependenciesis based on the Chi – square test. The results 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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