Trends on port concession disclosures in concessionaire financial statements in Bulgaria
This article is focused on the port concession disclosure of concessionaire financial statements in Bulgaria. The research is based on disclosure index development. The empirical study is based on publicly available information from annual financial statements. The results testify a higher level of...
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| Format: | Article |
| Language: | Bulgarian |
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Knowledge and business
2018-05-01
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| Series: | Ikonomika i Kompûtʺrni Nauki |
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| Online Access: | http://eknigibg.net/Volume4/Issue2/spisanie-br2-2018_pp.54-66.pdf |
| Summary: | This article is focused on the port concession disclosure of concessionaire financial statements in Bulgaria. The research is based on disclosure index development. The empirical study is based on publicly available information from annual financial statements. The results testify a higher level of disclosure to IFRS adoption entities than the domestic standards entities. There is a need to raise and specify the disclosure requirements for domestic standards applying companies. |
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| ISSN: | 2367-7791 |