TO WHAT EXTENT FINANCIAL INFORMATION IN ANNUAL STATEMENTS OF PUBLIC COMPANIES IS USEFUL (INCL. TRANSPARENT)?

Pavlina Dimitrova

Abstract


The publication presents criteria for the transparency of financial information of public companies. The aim of the present study is to analyze 37 transparency criteria. Some of these criteria have been suggested by the author. The main conclusion is that companies need to improve to a certain degree the disclosure of their information.

Keywords


public companies, transparency, accounting policy, prognosis of revenue, segment analysis

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References


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Web-pages of the enterprises under investigation

http://www.ogep-bg.com/bg/home.html

http://www.monbat.com/bg/

http://www.ms-hydraulic.com/?l=bg

http://alcomet.bg/

http://sparkygroup.com/bg/factories/sparky-eltos-ad.html

http://www.elhim-iskra.com/

http://www.agriabg.com/

http://www.todoroff-wines.com/

http://www.sopharma.bg/

http://www.etropal.eu/

http://www.varnaplod.bg/

http://www.svnikolovo.com/

http://lavena.bg/bg/

http://www.aroma.bg/

http://www.bulgartabac.bg/bg/

http://www.hika-bg.com/

http://www.sphold.com/

http://synergon.bg/

http://www.holdingvarna.com/

http://www.erhold.bg/

http://www.eurohold.bg/

http://www.goldensands-bg.com/bg/pages/36

http://www.sunnybeachbg.net/

http://www.fibank.bg/

http://www.teximbank.bg/all/

http://www.ibg.bg/


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