Theoretical and Applied Economics
No. 3 / 2008 (520)
Intellectual Capital and Intangible Assets Analysis and Valuation
Academia de Studii Economice, Bucuresti
Abstract. Today the intellectual capital is a key factor in company’s profitability. Two major forces have driven the high performance workplace over the past two decades: globalization and increasing in technological changes. In this environment, the intellectual capital and intangible assets is fundamental to success. In the new economic competition, knowledge assets provide a sustainable competitive advantage. The measurement is fundamental to support management decision in allocation investment and investor’s decision regarding the value versus price. In our research we consider a group of Romanian listed companies on Bucharest Stock Exchange and analyze the importance of intangible value into the total market value of the equity. From accounting point of view the importance of intangible assets is very low but from the market evidence was indicated 47% importance of intangible value in total market value for the Romanian listed companies.
Contents
Tendencies in the Regional Industry and Specialisation in Romania during the Transition Period
The Estimation of the Structural Budgetary Deficit for Romania in the Context of Accession to the Euro Zone
Malmquist Index, an Alternative Technique for Measuring Credit Institutions Productivity
Sustainability and Dissipative Systems
Perspectives of Collective Investment Undertakings Market
Optimization of Management Decision by Network Method used for Chipboards Manufacturing
Intellectual Capital and Intangible Assets Analysis and Valuation
International Migration and its Effects on Family