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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
General Association of Economists from Romania
2011-08-01
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| Series: | Theoretical and Applied Economics |
| Subjects: | |
| Online Access: |
http://store.ectap.ro/articole/621.pdf
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| _version_ | 1818312044069257216 |
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| author | Cristina-Ionela FĂDUR Daniela CIOTINĂ Marilena MIRONIUC |
| author_facet | Cristina-Ionela FĂDUR Daniela CIOTINĂ Marilena MIRONIUC |
| author_sort | Cristina-Ionela FĂDUR |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-13T08:11:35Z |
| format | Article |
| id | doaj.art-8e8bf6bce5d44082971d4273e7bbd7f5 |
| institution | Directory Open Access Journal |
| issn | 1841-8678 1844-0029 |
| language | English |
| last_indexed | 2024-12-13T08:11:35Z |
| publishDate | 2011-08-01 |
| publisher | General Association of Economists from Romania |
| record_format | Article |
| series | Theoretical and Applied Economics |
| spelling | doaj.art-8e8bf6bce5d44082971d4273e7bbd7f52022-12-21T23:54:12ZengGeneral Association of Economists from RomaniaTheoretical and Applied Economics1841-86781844-00292011-08-01XVIII851618418678Empirical Study on the Financial Reporting of Intangible Assets by Romanian CompaniesCristina-Ionela FĂDUR0Daniela CIOTINĂ1Marilena MIRONIUC2 Administration, „Alexandru Ioan Cuza” University, Iaşi Administration, „Alexandru Ioan Cuza” University, Iaşi „Alexandru Ioan Cuza” University, Iaşi 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. http://store.ectap.ro/articole/621.pdf intangible assetsexplanatory notesadministrators’ reportaccounting net assetmarket value |
| spellingShingle | Cristina-Ionela FĂDUR Daniela CIOTINĂ Marilena MIRONIUC Empirical Study on the Financial Reporting of Intangible Assets by Romanian Companies Theoretical and Applied Economics intangible assets explanatory notes administrators’ report accounting net asset market value |
| title | Empirical Study on the Financial Reporting of Intangible Assets by Romanian Companies |
| title_full | Empirical Study on the Financial Reporting of Intangible Assets by Romanian Companies |
| title_fullStr | Empirical Study on the Financial Reporting of Intangible Assets by Romanian Companies |
| title_full_unstemmed | Empirical Study on the Financial Reporting of Intangible Assets by Romanian Companies |
| title_short | Empirical Study on the Financial Reporting of Intangible Assets by Romanian Companies |
| title_sort | empirical study on the financial reporting of intangible assets by romanian companies |
| topic | intangible assets explanatory notes administrators’ report accounting net asset market value |
| url |
http://store.ectap.ro/articole/621.pdf
|
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