Theoretical and Applied Economics
No. 6 / 2013 (583)
Study on the perception of accounting professionals concerning intangible assets and intangible capital
„Alexandru Ioan Cuza” University, Iaşi
Marilena MIRONIUC
„Alexandru Ioan Cuza” University, Iaşi
Abstract. 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.
Keywords: intangible assets; intangible capital; accounting professionals; survey; financial reporting.
Contents
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Ágnes NAGY
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- Profit optimization during crisis periods
Sorin BRICIU
Sorinel CĂPUȘNEANU
Andreea Elena CĂPRARIU
- Study on the perception of accounting professionals
concerning intangible assets and intangible capital
Cristina-Ionela FĂDUR
Marilena MIRONIUC
- The role of social factors in explaining crime
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to the multilevel governance and its derived national
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