FĂDUR, Cristina-Ionela; MIRONIUC, Marilena - In: Theoretical and Applied Economics XVIII(2013) (2013) 6(583), pp. 77-98
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 …