期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2008
卷号：6
页码：2581-2588
语种：English
出版社：Universitaria Craiova
摘要：In present the intellectual capital is a key factor in company’s profitability.Two major forces have driven the high performance workplace over the past two decades: globalization and increasing in technological changes.In an environment lead by globalization and fast technological change,intangible assets are the key success factor because the knowledge assets provide a sustainable competitive advantage.The valuation of intangible assets is fundamental to support management decision in allocation investment and investor’s decision regarding the value versus price.In our research we consider a group of Romanian companies and analyze the importance of intangible value into the total market value of the equity.From accounting point of view the importance of intangible assets is very low but from the market evidence was indicated around 50% importance of intangible value in total market value.
