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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

Listed:
  • Георгиева, Даниела

Abstract

Основен обект на анализ в разработката са оповестените във финансовите отчети на иновативни български предприятия данни за научноизследователска и развойна дейност (НИРД) със задължителен и доброволен характер. Възприетите изследователски методи се основават на логическия, дедуктивния и сравнителен методи, както и на методите на анализ на съдържанието и синтез. За проверка на авторовите хипотези е използвана програмата IBM – SPSS Statistics, ver. 19. Изследването на статистически връзки и зависимости е направено на база Хи квадрат – анализ. Изследването е финансирано по програма на МОН „Млади учени и постдокторанти“, като то подпомага развитието на литературата, представяйки по-задълбочен анализ на факторите, въздействащи върху оповестяването на информация за НИРД.

Suggested Citation

  • Георгиева, Даниела, 2019. "Фактори, Които Оказват Въздействие Върху Оповестяванията За Научноизследователска И Развойна Дейност На Български Иновативни Предприятия [Factors that affects research and development disclosure of," MPRA Paper 98752, University Library of Munich, Germany, revised 2019.
  • Handle: RePEc:pra:mprapa:98752
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    References listed on IDEAS

    as
    1. David S. Gelb, 2002. "Intangible Assets and Firms' Disclosures: An Empirical Investigation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 29(3&4), pages 457-476.
    2. David S. Gelb, 2002. "Intangible Assets and Firms' Disclosures: An Empirical Investigation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 29(3‐4), pages 457-476, April.
    3. Heidi Vander Bauwhede & Marleen Willekens, 2008. "Disclosure on Corporate Governance in the European Union," Corporate Governance: An International Review, Wiley Blackwell, vol. 16(2), pages 101-115, March.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    НИРД; задължително оповестяване; доброволно оповестяване.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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