Theoretical and Applied Economics
No. 6 / 2013 (583)
Study on the perception of accounting professionals concerning intangible assets and intangible capital
„Alexandru Ioan Cuza” University, Iaşi
Marilena MIRONIUC
„Alexandru Ioan Cuza” University, Iaşi
Abstract. The purpose of the research is to obtain an overall image on the accounting professionals' opinions concerning intangible assets and capital. Out of the 111 accounting professionals who participated in the study, 55.86% consider that the traditional financial statements cannot capture the value of intangible assets, which leads to an increase in the information asymmetry, the solution being to focus, in the annual reports, on non-financial information. Over 80% of the respondents consider that, internally, the evaluation of intangible capital plays a very important role in strategy development and in creating innovation.
Contents
Integrated marketing communication in tourism – an analysis. Case study: Muntenia and Oltenia
Productivity change patterns in the Romanian banking system – the impact of size and ownership on total factor productivity
Is there a difference between intrapreneurs and early-stage entrepreneurs in Romania?
Profit optimization during crisis periods
Study on the perception of accounting professionals concerning intangible assets and intangible capital
The role of social factors in explaining crime
The metropolitan area as a knee-jerk response to the multilevel governance and its derived national public decisions
Structural changes and productivity in the crisis period in Romania. The industry case