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Preoccupations and Tendencies within the Romanian Accounting Space Regarding the Capitalization of Intangible, Incorporate Assets Owned by Companies in the International Context of Integrated Reporting

Author

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  • Marinela – Daniela Manea

    (Valahia University of Târgovi?te, Faculty of Economics)

Abstract

In the light of recent UE regulations regarding non-financial1 reporting, according to which large companies that have more than 500 employees will be forced to publish relevant info about environmental and social issues in the annual reports, the current paper aims to capture the concern of the autochthonous organizations to capitalize their incorporeal intellectual potential, which is a component of the intellectual capital, an essential item of integrated reporting. The sample comprises Romanian companies that have been listed on the Bucharest Stock Exchange, with the research aiming to test two measurement indicators for intangible assets: Market to Book Value and Tobin’s Q ratio.

Suggested Citation

  • Marinela – Daniela Manea, 2015. "Preoccupations and Tendencies within the Romanian Accounting Space Regarding the Capitalization of Intangible, Incorporate Assets Owned by Companies in the International Context of Integrated Reportin," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 464-469, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:2:p:464-469
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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/2015/i2/ANALE%20vol%2015%20issue_2_2015_site.pdf
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    More about this item

    Keywords

    integrated reporting; non-financial information; intellectual potential; capital.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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