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Completeness And Timeliness Of The Annual Financial Statements Published By Bulgarian Enterprises

Author

Listed:
  • Reni Petrova

    (University Of Economics – Varna)

Abstract

The information presented in the financial statements must share certain characteristics so as to be useful to primary users. Not infrequently, in Bulgarian reporting practice, it is easy to note inconsistencies in the financial statements which are published since although those statements formally meet the legal requirements, they fail to provide complete or timely financial information to stakeholders. The objective of this research is to ascertain (based on a representative sample) whether enterprises, which are major tax payers and contributors to the social security system, published complete and timely financial statements in the Commercial Register over the period from 2007 to 2014.

Suggested Citation

  • Reni Petrova, 2017. "Completeness And Timeliness Of The Annual Financial Statements Published By Bulgarian Enterprises," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 63-82.
    • Handle: RePEc:dat:bmngmt:y:2017:i:3:p:63-82
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    File URL: http://hdl.handle.net/10610/3352
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    More about this item

    Keywords

    financial statements; publication; timeliness; Commercial Register;
    All these keywords.

    JEL classification:

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

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