Artikel
Research on the Appraisal of Intangible Assets in Romanian Companies
Irrespective of the cultural environment in which companies operate (Europe, Asia, America or any other geographical area), intangible assets have a significant role in the development of a business since they contain knowledge that can be the engine of the respective business and they can offer competitive advantage. The current article is a study of companies listed on BVB under category I. We have considered the percentage of intangible assets that the latter companies have and that are present in financial statements, and their value under the circumstances in which the market value is higher than net assets.
- Sprache
-
Englisch
- Erschienen in
-
Journal: CES Working Papers ; ISSN: 2067-7693 ; Volume: 4 ; Year: 2012 ; Issue: 3 ; Pages: 396-406 ; Iasi: Alexandru Ioan Cuza University of Iasi, Centre for European Studies
- Klassifikation
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Wirtschaft
Accounting and Auditing: General
Accounting: Other
- Thema
-
intangible assets
valuation
net assets Romania
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Pavaloaia, Leontina
- Ereignis
-
Veröffentlichung
- (wer)
-
Alexandru Ioan Cuza University of Iasi, Centre for European Studies
- (wo)
-
Iasi
- (wann)
-
2012
- Handle
- Letzte Aktualisierung
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10.03.2025, 11:41 MEZ
Datenpartner
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Objekttyp
- Artikel
Beteiligte
- Pavaloaia, Leontina
- Alexandru Ioan Cuza University of Iasi, Centre for European Studies
Entstanden
- 2012
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