出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：In the new economy, R&D potential of the companies (reflected by intangible assets) tends to make the difference between competing enterprises. Although investing in tangible assets is still viewed as important, the researchers have discovered that investors on capital market tend to buy stocks of the high-tech companies promoting a policy of increasing R&D expenditures. The results of the present study on the Romanian economy reveals the correlation between the variation of intangible assets of the chemicals and pharmaceuticals companies (high-tech) and their performance – reflected by EPS and PER coefficients.
关键词：financial markets; investing policy of the firm; firm’s assets evaluation; statistic and econometric methods: assessments; tests; simple linear regression.
