МЕТРИФИКАЦИЯ НА ФАКТОРА „ЧЕТИВНОСТ“ В ГОДИШНИТЕ ДОКЛАДИ ЗА ДЕЙНОСТТА НА БЪЛГАРСКИТЕ ПУБЛИЧНИ ПРЕДПРИЯТИЯ
MEASUREMENT OF THE TERM “READABILITY” IN THE ANNUAL ACTIVITY REPORTS OF THE BULGARIAN PUBLIC COMPANIES

Summary/Abstract: The text of public disclosures is a basic unit of communication between the enterprise and the external users concerned, in particular - the investors. The aim is for the latter to obtain information regarding the results from the activity of the enterprise, its financial position, as well as its prospects for development. A condition for achieving efficiency in this process is the ease of understanding of the published textual information, contained in the financial statements. It is essential that it is complete, accurate and reliable, presented unambiguously, clearly and specifically so that it is easily perceived and understood by its users. For this reason, the empirical study of the "readability" factor of the information disclosed in the annual reports on the activities of the Bulgarian public enterprises is of great interest.

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