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Предизвикателства Пред Отчитането На Научноизследователската И Развойна Дейност В България
[Reporting of R&D in Bulgaria - challenges]

Author

Listed:
  • Георгиева, Даниела

Abstract

По проект "Скритите иновации: Анализ на изследователската и иновационната активност, която остава необхваната от официалната статистика", изпълняван с финансовата подкрепа на Исландия, Лихтенщайн и Норвегия по линия на Финансовия механизъм на ЕИП. Основната цел на проекта "Скритите иновации: Анализ на изследователската и иновационната активност, която остава необхваната от официалната статистика" е да проучи нагласите и възможностите за разрешаване на проблема с неподаването на данни за изследователската активност на предприятията към Националния статистически институт в рамките на Годишните финансови отчети.

Suggested Citation

  • Георгиева, Даниела, 2020. "Предизвикателства Пред Отчитането На Научноизследователската И Развойна Дейност В България [Reporting of R&D in Bulgaria - challenges]," MPRA Paper 105321, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:105321
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    References listed on IDEAS

    as
    1. Daniela Georgieva, 2020. "R&D Disclosures as Part of the Financial Statements of Bulgarian Innovative Companies," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 5-17.
    2. Lev, Baruch & Sougiannis, Theodore, 1996. "The capitalization, amortization, and value-relevance of R&D," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 107-138, February.
    3. Cazavan-Jeny , Anne & Jeanjean, Thomas, 2003. "Value Relevance of R&D Reporting : A Signaling Interpretation," ESSEC Working Papers DR 03021, ESSEC Research Center, ESSEC Business School.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Скрити иновации; отчитане; данъци; счетоводство;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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