Management under Limited Information - The Measurement of Off-Balance Sheet Assets at Hungarian firms
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DOI: 10.18267/j.cebr.164
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- Paula – Angela VIDRASCU & Andrei Mihai CRISTEA & Oana Camelia IACOB & Ana-Maria VOLINTIRU, 2014. "Synthesizing And Exposure Of The Assessment Methods Of The Intangible Assets," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 35(1), pages 83-94, September.
- Nicoleta Radneantu, 2009. "Making the Invisible Visible: the Intangible Assets Recognition, the Valuation and Reporting in Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 9(2), pages 221-226.
- Zéghal, Daniel & Maaloul, Anis, 2011. "The accounting treatment of intangibles – A critical review of the literature," Accounting forum, Elsevier, vol. 35(4), pages 262-274.
- Ljiljana Kontić & Slađana Čabrilo, 2009. "A Strategic Model For Measuring Intellectual Capital In Serbian Industrial Enterprises," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 54(183), pages 89-118, October -.
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Cited by:
- Hasan Dinçer & Serhat Yüksel & Fatih Pınarbaşı & Mehmet Ali Alhan, 2020. "Risky Financial Assets in Financial Integration and the Impacts of Derivatives on Banking Returns," World Scientific Book Chapters, in: Stéphane Goutte & Khaled Guesmi (ed.), Risk Factors and Contagion in Commodity Markets and Stocks Markets, chapter 6, pages 133-159, World Scientific Publishing Co. Pte. Ltd..
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More about this item
Keywords
valuation; invested capital; intellectual capital;All these keywords.
JEL classification:
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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