首页    期刊浏览 2025年08月25日 星期一
登录注册

文章基本信息

  • 标题:Study on the perception of accounting professionals concerning intangible assets and intangible capital
  • 本地全文:下载
  • 作者:Fădur, Cristina-Ionela ; Mironiuc, Marilena
  • 期刊名称:Theoretical and Applied Economics
  • 印刷版ISSN:1841-8678
  • 电子版ISSN:1844-0029
  • 出版年度:2013
  • 卷号:XX
  • 期号:6(583)
  • 页码:77-98
  • 出版社:Asociatia Generala a Economistilor din Romania - AGER
  • 摘要: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.
  • 关键词:intangible assets; intangible capital; accounting professionals; survey; financial reporting.
国家哲学社会科学文献中心版权所有