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Trends on port concession disclosures in concessionaire financial statements in Bulgaria

Author

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  • Galina Sabcheva

    (University of Economics, Varna, Bulgaria)

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.

Suggested Citation

  • Galina Sabcheva, 2018. "Trends on port concession disclosures in concessionaire financial statements in Bulgaria," Economics and computer science, Publishing house "Knowledge and business" Varna, issue 2, pages 54-66.
    • Handle: RePEc:kab:journl:y:2018:i:2:p:54-66
    as

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    File URL: http://eknigibg.net/Volume4/Issue2/spisanie-br2-2018_pp.54-66.pdf
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    References listed on IDEAS

    as
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