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Atanas Atanasov
The Influence of Financial Misuses on the State of Bulgarian Capital Market, and some Possibilities for Counteraction
JEL: G18, G19

Keywords: financial misuses, capital market, financial instruments

Summary: In the article are examine economical preconditions for the beginning, the negative influence, the normative regulate of the essence and the opportunities for counteraction of financial misuses on capital market in our country. There are made analyze of the state on market environment, in which can to manifestation similar illegal acts and are show up some directions for impede realization of them. In the article are outline the specialties and the scopes of preventive measures, the role, the place and importance of them for the national economics.
Atanas Atanasov, Galina Chipriyanova, Desislava Aleksandrova
Challenges in the Development of the Accounting Information System of Public Enterprises Listed on the BSE
JEL: M41

Keywords: public enterprises listed on the BSE, accounting information system (AIS), regulations, environmental and social reporting

Summary: The significance of the accounting system of public enterprises listed on the BSE, in its entirety, is of fundamental importance for the economic and financial development of the country. It plays a key role in the management of these enterprises, their relationships with investors and society, as well as in risk management and compliance with regulatory requirements. This study aims to identify the specific characteristics of accounting for enterprises of public interest. The following tasks are addressed in the paper: 1) the requirements for accountability and transparency in the context of improving their accounting practices are examined; 2) special attention is paid to ethics within the functioning of the accounting information system (AIS) in the management of the enterprise of public interest; 3) a review of the reporting of enterprises in relation to sustainability is carried out. The thesis defended in the paper is that an effective and efficient accounting system contributes to the sustainability and success of public enterprises and enhances trust in the investment environment of the country.

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