СЧЕТОВОДЕН МОНИТОРИНГ ВЪРХУ ДЕТЕРМИНАНТИТЕ НА ОПОВЕСТЯВАНИЯТА - ВАЛИДНОСТ И ПРИЛОЖЕНИЕ ЗА БАНКИТЕ
Accounting Monitoring on Determinants of Disclosures ‒ Validity and Application to Bulgarian Banks

Summary/Abstract: Theoretical framework for investigation of mandatory disclosures have no algorithmical of research methodology and methods. The main reason is there is no established common conceptual framework of disclosures in financial reporting which functional definition to reflect their role and significance. By “functional definition” of concept we mean a definition which makes explicit the usefulness of the concept for certain purposes. In the paper we analyse the determinants of disclosures on sample of bank institutions in Bulgaria and we test previous research assumptions and resultants of the accounting literature. Furthermore, we propose a new framework for measurement of risk disclosures which can introduce to our knowledge some insights about the factors that influence the practice.

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