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A study of intangible assets disclosure as factor for sustainability: an evidence from Bulgarian furniture enterprises

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  • Georgieva, Daniela

Abstract

In a constantly changing economic and political environment, textual disclosures in the financial statements of enterprises are factors used for measuring the sustainability of the micro-organization and, hence, at the macro-level throughout an industry. Main object of analysis is the disclosed information by Bulgarian furniture enterprises regarding their intangible assets. Main goal of the paper is to analyze some factors that have impact on the disclosures and to outline the published mandatory and voluntary data. Subjects of the study are published financial statements and the accompanying notes. Adopted research methods are logical, deductive and comparative methods, as well as the methods of content analysis and synthesis. The study of statistical relationships and dependencies is based on the Chi - square test. The results of the study support the development of the literature by presenting a more in-depth analysis of the level and the factors influencing the disclosure of intangible assets data by Bulgarian furniture enterprises

Suggested Citation

  • Georgieva, Daniela, 2020. "A study of intangible assets disclosure as factor for sustainability: an evidence from Bulgarian furniture enterprises," MPRA Paper 103245, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:103245
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    References listed on IDEAS

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    1. Lorenzo Patelli & Annalisa Prencipe, 2007. "The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder," European Accounting Review, Taylor & Francis Journals, vol. 16(1), pages 5-33.
    2. Georgieva, Daniela & Popova, Radostina, 2019. "Digitisation in forest industry in Bulgaria - state and perspectives," MPRA Paper 96021, University Library of Munich, Germany, revised Jun 2019.
    3. Mehdi Nekhili & Sabri Boubaker & Faten Lakhal, 2011. "Ownership structure, voluntary R&D disclosure and market value of firms: the French case," Post-Print hal-00658177, HAL.
    4. Radostina Popova, 2019. "Innovation Development Of The Furniture Industry In Bulgaria," CBU International Conference Proceedings, ISE Research Institute, vol. 7(0), pages 256-261, September.
    5. Mehdi Nekhili & Sabri Boubaker & Faten Lakhal, 2012. "Ownership Structure, Voluntary Disclosure and Market Value of Firms: The French case," Post-Print hal-01155610, HAL.
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    Cited by:

    1. Georgieva, Daniela & Popova-Terziyska, Radostina & Neykov, Nikolay, 2021. "Development of a tool for optimizing the management processes in the field of innovation in the Bulgarian furniture enterprises," MPRA Paper 110745, University Library of Munich, Germany, revised 2021.
    2. Georgieva, Daniela & Georgieva, Teodora, 2020. "Staff-related disclosures as an element of social policies on the model of Bulgarian black sea hotels," MPRA Paper 103391, University Library of Munich, Germany, revised Sep 2020.
    3. Popova-Terziyska, Radostina & Neykov, Nikolay & Georgieva, Daniela, 2021. "Development of a model for monitoring the needs for innovation in furniture enterprises in Bulgaria," MPRA Paper 110067, University Library of Munich, Germany, revised Oct 2021.

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    More about this item

    Keywords

    intangible assets; disclosure; furniture enterprises;
    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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