EMPIRICAL EXAMINATION OF DISCLOSURE OF INFORMATION IN PERIODICAL STATEMENTS OF PUBLIC COMPANIES (ARE THE GOOD PRACTICES OF DISCLOSURE FULFILLED?)

Pavlina Dimitrova

Abstract


Public companies work and affecting a significant part of society. Disclosure of financial and non-financial information by businesses is required due to financial crises of banks and other corporate institutions that occurred in the past century. The disclosure of company web site data is desirable according to the "Best Practices in Information Disclosure" published on the BSE website. Whether companies deal with this challenge will be addressed in this article.

Keywords


public companies, best practices in information disclosure, periodical statements

Full Text:

PDF

References


Zakon za publichno predlagane na tsenni knizha, posl. izm. DV br. 109/2013.

Zakon sreshtu pazarni zloupotrebi s finansovi instrumenti, DV br. 84/2006, posl.izm. br. 21/2012.

Naredba 15 za vodeneto i sahranyavaneto na registrite ot Komisiyata za finansov nadzor i za podlezhashtite na vpisvane obstoyatelstva, Internet-resurs : http://download.bse-sofia.bg/others/LegislativeFramework/NAREDBA_15.pdf/.

Balgarska fondova borsa, Internet-resurs: http://www.bse-sofia.bg/?page=BestPracticesDisclosure.

Petkov, P. Statistika, Varna, 2001.

Natsionalen kodeks za korporativno upravlenie, april 2016, Internet resurs: http://nkku.bg/documents/CGCode_April_2016_BG.pdf/.

Platforma za publichni kompanii – www.3xnews.com

Internet saytove na 50 publichni kompanii


Refbacks

  • There are currently no refbacks.


New knowledge Journal of science Jubilee edition is financed by the National Science Fund of the Republic of Bulgaria – contract № ДНП 05/52 от 22.12.2016 in the competition of Bulgarian scientific periodicals – 2016

The contents of this publication do not necessarily reflect the position or opinion of the National Science Fund of the Republic of Bulgaria. The opinions expressed are those of the author(s) only and should not be considered as representative of the National Science Fund’s official position.

https://www.fni.bg/

National Science Fund of Bulgaria