RESEARCH ON THE APPRAISAL OF INTANGIBLE ASSETS IN ROMANIAN COMPANIES
Journal Title: CES Working Papers - Year 2012, Vol 4, Issue 3
Abstract
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.
Authors and Affiliations
Leontina Păvăloaia
Keywords
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