Author(s): Daniela Ventsislavova Georgieva
Main object of analysis are the mandatory and voluntary R&D data disclosure by Bulgarian innovative enterprises. Subject of the study are published financial statements and the accompanying notes, incl. significant accounting policies, activity reports, auditor reports, annexes. Adopted research methods are logical, deductive and comparative methods, as well as the methods of content analysis and synthesis of texts introduced into the legislation and specialized literature. To test the author's hypotheses the program IBM – SPSS Statistics is used. The study of statistical relationships and dependencies is based on the Chi - square test. Main findings of the paper are that Bulgarian innovative enterprises that are applying the national accounting standards refrain from publishing R&D information. The lack of disclosure is primary on mandatory compared to voluntary data. The results of the study support the development of the literature by presenting a more in-depth analysis of the factors influencing the disclosure of R&D data by Bulgarian innovative enterprises.