Theoretical and Applied Economics
No. 8 / 2011 (561)
Empirical Study on the Financial Reporting of Intangible Assets by Romanian Companies
Administration, „Alexandru Ioan Cuza” University, Iaşi
Daniela CIOTINĂ
Administration, „Alexandru Ioan Cuza” University, Iaşi
Marilena MIRONIUC
„Alexandru Ioan Cuza” University, Iaşi
Abstract.
The purpose of this paper is to identify to what extent
Romanian companies quoted in the Bucharest Stock Exchange present
information concerning intangible assets (IA), what the structure of the
assets of the analyzed companies is, and what the difference between the
accounting value of companies, computed through the net accounting
asset, and their market value is, determined as the product between the
number of shares and the average quotation price.
We have analyzed the annual financial statements corresponding to
the fiscal year closed on 31.12.2010 and the annual reports drawn
according to the regulation of the National Commission for Mobile
Values no. 1/2006 concerning the issuers and mobile operations for 23
companies quoted in the Bucharest Stock Exchange. In the data
collection stage, we have resorted to mediated data collection techniques
from the annual financial statements and from the management reports,
and in the processing and analysis stage we used the empirical
comparative analysis in order to identify the resemblances and
differences between the information published by companies in various
activity fields and the quantitative analysis. The data have been
processed using the SPSS software.
Contents
Empirical Study on the Financial Reporting of Intangible Assets by Romanian Companies
Optimum Repartition of Transport Capacities in the Logistic System using Dynamic Programming
User Types in Online Applications
Optimality of Fiscal Policy in Romania in Terms of Laffer Curve
The Causal Relationship between Health and Education Expenditures in Malaysia
Law Antimonopoly of China – a Model of European Inspiration
Work: Social Status and the Role of Work along History – Since Ancient Times to Modern Times
Determination of Import Demand in Pakistan: The Role of Expenditure Components
Stock Markets Correlation: before and during the Crisis Analysis
The Decision to Invest and Economic Growth. Romania’s Case
Economic Crisis Perspective between Current and Forecast