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Erscheinungsjahr: 
2012
Quellenangabe: 
[Journal:] CES Working Papers [ISSN:] 2067-7693 [Volume:] 4 [Issue:] 3 [Publisher:] Alexandru Ioan Cuza University of Iasi, Centre for European Studies [Place:] Iasi [Year:] 2012 [Pages:] 396-406
Verlag: 
Alexandru Ioan Cuza University of Iasi, Centre for European Studies, Iasi
Zusammenfassung: 
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.
Schlagwörter: 
intangible assets
valuation
net assets Romania
JEL: 
M40
M49
Creative-Commons-Lizenz: 
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