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ABOUT ADEQUACY FINANCIAL REPORTING IN BULGARIA AFTER A QUARTER CENTURY IN TRANSITION TO...

In this purely critical and analytical manuscript, the author will discuss on "adequacy" of financial reporting in the country of "good" corporate practices. As a criterion for this analysis he formulated the leading role of dependence "quality-utility" of the resulting information for making investment decisions based on data from financial reporting. Test according to this criterion as the author subjected the development of financial reporting in more than a quarter…