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Intellectual Capital and Intangible Assets Analysis and Valuation

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  • Ion Anghel

    (Academy of Economic Studies, Bucharest)

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.

Suggested Citation

  • Ion Anghel, 2008. "Intellectual Capital and Intangible Assets Analysis and Valuation," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 3(3(520)), pages 75-84, March.
    • Handle: RePEc:agr:journl:v:3(520):y:2008:i:3(520):p:75-84
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    Citations

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    Cited by:

    1. Ion Anghel & Marian Siminica & Mirela Cristea & Mirela Sichigea & Gra?iela Georgiana Noja, 2018. "Intellectual Capital and Financial Performance of Biotech Companies in the Pharmaceutical Industry," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 20(49), pages 631-631, August.
    2. repec:jes:wpaper:y:2012:v:4:p:396-406 is not listed on IDEAS
    3. L.A.K.C. Dahanayaka & D.M. Endagamage & S.R.S.N Sudasinghe, 2022. "The Role of Knowledge Creation in Knowledge Management: A case of Sri Lankan Research Officers," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 6(5), pages 732-739, May.
    4. repec:aud:audfin:v:20:y:2018:i:49:p:631 is not listed on IDEAS
    5. Leontina Pavaloaia, 2012. "Corruption - An Inhibiting Factor For The Efficient Implementation Of Structural Funds In Romania," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 4(3), pages 396-406, September.
    6. Ranjit Tiwari & Harishankar Vidyarthi & Anand Kumar, 2023. "Nexus between Intellectual Capital and Bank Productivity in India," JRFM, MDPI, vol. 16(1), pages 1-17, January.

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