IDEAS home Printed from https://ideas.repec.org/a/agr/journl/vxxy2013i6(583)p77-98.html
   My bibliography  Save this article

Study on the perception of accounting professionals concerning intangible assets and intangible capital

Author

Listed:
  • Cristina-Ionela FĂDUR

    („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.

Suggested Citation

  • Cristina-Ionela FĂDUR & Marilena MIRONIUC, 2013. "Study on the perception of accounting professionals concerning intangible assets and intangible capital," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(6(583)), pages 77-98, June.
    • Handle: RePEc:agr:journl:v:xx:y:2013:i:6(583):p:77-98
    as

    Download full text from publisher

    File URL: http://store.ectap.ro/articole/872.pdf
    Download Restriction: no
    File URL: http://www.ectap.ro/articol.php?id=872&rid=99
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:agr:journl:v:xx:y:2013:i:6(583):p:77-98. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Mircea Dinu (email available below). General contact details of provider: https://edirc.repec.org/data/agerrea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.