Empirical Study on the Financial Reporting of Intangible Assets by Romanian Companies

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, c...

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Bibliographic Details
Main Authors: Cristina-Ionela FĂDUR, Daniela CIOTINĂ, Marilena MIRONIUC
Format: Article
Language:English
Published: General Association of Economists from Romania 2011-08-01
Series:Theoretical and Applied Economics
Subjects:
Online Access: http://store.ectap.ro/articole/621.pdf