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.

Language
Englisch

Bibliographic citation
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

Classification
Wirtschaft
Accounting and Auditing: General
Accounting: Other
Subject
intangible assets
valuation
net assets Romania

Event
Geistige Schöpfung
(who)
Pavaloaia, Leontina
Event
Veröffentlichung
(who)
Alexandru Ioan Cuza University of Iasi, Centre for European Studies
(where)
Iasi
(when)
2012

Handle
Last update
10.03.2025, 11:41 AM CET

Data provider

This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.

Object type

  • Artikel

Associated

  • Pavaloaia, Leontina
  • Alexandru Ioan Cuza University of Iasi, Centre for European Studies

Time of origin

  • 2012

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