The purpose of this paper is to identify to what extent is the information presented by Romanian companies quoted in the Bucharest Stock Exchange, concerning intangible assets, homogenous and what are the intangible assets included in financial reporting. We have also monitored a series of...

INTANGIBLE ASSETS THROUGH THE COHESION POLICY Roth Anne-Marie-Monika West University of Timisoara Faculty of Economics and Business Administration Popescu (Stingaciu) Ana-Maria West University of Timisoara Faculty of Economics and Business Administration Intangible assets in general and...

Intangible assets in general and intellectual capital in particular are important to both society and organizations. It can be a source of competitive advantage for business and stimulate innovation that leads to wealth generation. Technological revolutions, the rise of the knowledge-based...

This Paper investigates how the legal framework not only affects the amount of external financing available, but also firms’ resource allocation among different types of assets. Using a simple model, we show that in a weaker legal environment a firm will get less financing, and thus invest...

Does a financial system architecture anchored on banks better than one centered on markets in fostering technological innovations as engine of growth? In a panel of industrial sectors across a large cross section of countries, I find that while market-based systems have a general positive effect...

This article deals with business performance. The aim of this article is to identify performance factors, ie. factors that should have an impact on performance in long-term horizon, analyze these factors and their relationships, and based on this analysis to create a complex model of business...

El presente trabajo pretende, sin ánimo de ser exhaustivos, recapitular las aportaciones más referenciadas que sobre el concepto de capital intelectual y sus dimensiones se han realizado. El objetivo, por tanto, consiste en arrojar luz sobre un concepto que, a pesar de que cada vez está...

The study mainly consists of two parts. The first part includes theoretical knowledge; the second part includes application-oriented information. In the theoretical part of the study, intellectual capital and SMEs are emphasized in general. In the application-oriented part of the study, a field...

This paper focuses on the influence of the human, structural and relational capital on the product-process and management innovativeness of the firm. A global model including variables used in previous literature is used and we establish hypotheses for testing this model and use statistic...

At present, the intellectual capital has a prominent place in the strategy, planning and development of the territories. This role is owed to the fact that national economies are intensely prepared in a process of rapid transition towards a knowledge-based society where the intellectual capital...