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По Някои Въпроси Относно Непубликуването На Оповестявания За Научноизследователската И Развойна Дейност Като Част От Финансовите Отчети На Български Иновативни Предприятия
[On some issues regarding non-publication of research and development disclosures in the financial statements of Bulgarian innovative enterprises]

Author

Listed:
  • Георгиева, Даниела

Abstract

В разработката са представени резултати от проведено авторово анкетно проучване сред лица, упражняващи счетоводната професия в България относно публикуването на оповестявания за научноизследователската и развойна дейност (НИРД) във финансовите отчети на иновативни предприятия. Целта е да се изследват част от потенциалните причини за текущо съществуващата счетоводна практиката на подценяване задължителното и доброволно оповестяване на информация за НИРД. Възприетите изследователски методи се основават на логическия, дедуктивния и сравнителен методи. Резултатите от изследването подпомагат развитието на литературата като представят по-задълбочен анализ на факторите, въздействащи върху публикуването на данни за НИРД от страна на предприятията в България.

Suggested Citation

  • Георгиева, Даниела, 2020. "По Някои Въпроси Относно Непубликуването На Оповестявания За Научноизследователската И Развойна Дейност Като Част От Финансовите Отчети На Български Иновативни Предприятия [On some issues regarding non-publication of research and development discl," MPRA Paper 106717, University Library of Munich, Germany, revised 2020.
    • Handle: RePEc:pra:mprapa:106717
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    References listed on IDEAS

    as
    1. Archambault, Jeffrey J. & Archambault, Marie E., 2003. "A multinational test of determinants of corporate disclosure," The International Journal of Accounting, Elsevier, vol. 38(2), pages 173-194.
    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.
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    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • 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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