The last few decades have evidenced radical changes in global standards, particularly the International Financial Reporting Standards convergence in India has piqued the curiosity of researchers and professionals. Despite the evolving research, there is no consensus on its consequences in the...

In elaborating the paper, we started from the idea of the necessity of knowing the reasons that determined the reconsideration of the importance of accounting information, in order to ensure survival, performance and durability of businesses in the context of the new challenges launched by the...

In a constantly changing economic and political environment, textual disclosures in the financial statements of enterprises are factors used for measuring the sustainability of the micro-organization and, hence, at the macro-level throughout an industry. Main object of analysis is the disclosed...

An object of analysis in the paper is the quality of the information in the audit reports of forestry in Bulgaria, as a basis for attracting investments, increasing the confidence in the enterprises and achieving sustainability of the industry in macro level. The subject of analysis are the...

In the context of a growing literature addressing the connection between cultural variables and accounting regulations, the general objective of this paper is to provide a theoretical discussion and empirical evidence on the recent trends in financial reporting on a sample of CEE countries....

Основна цел на разработката е да се очертаят работните задачи, извършвани от оперативните и главни счетоводители в България, като основополагащи за изграждане...

Основна цел на разработката е да се очертаят притежаваните технологични умения на счетоводителите, като основополагащи за изграждане на дигитални компетенции....

In this paper, I discuss how a pandemic affects the nature of financial reporting especially for financial and non-financial institutions that were deeply affected by the 2020 coronavirus (COVID-19) pandemic. I show that accounting practices or techniques such as fair value accounting, big bath...

This study examines the extent of information about hedging activities disclosures within the annual reports of Main Market companies listed on Bursa Malaysia. The extent of hedging activities disclosures is captured through a 32-item-template, which consists of a mandatory and voluntary...

The report presents primary data from individual interviews with accountants and managers of small-to-medium sized enterprises operating in Bulgaria. Main task of the paper is to outline and compare the views of the respondents regarding the verbal communication skills of the accountants and the...