TO WHAT EXTENT FINANCIAL INFORMATION IN ANNUAL STATEMENTS OF PUBLIC COMPANIES IS USEFUL (INCL. TRANSPARENT)?
Keywords:
public companies, transparency, accounting policy, prognosis of revenue, segment analysisAbstract
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.References
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Web-pages of the enterprises under investigation
http://www.ogep-bg.com/bg/home.html
http://www.ms-hydraulic.com/?l=bg
http://sparkygroup.com/bg/factories/sparky-eltos-ad.html
http://www.todoroff-wines.com/
