The current context of market based economy has highlighted the great importance of intangible assets because innovation is considered to be the major factor for economic growth. Whether they are labeled as intangible assets, invisible assets, knowledge capital, core competences, etc., these...

Over time we can see a considerable increase in intangible elements for organizations. But, unfortunately, there is a long and difficult way until the intangible assets such as human capital will be reflected in the financial statements. This paper presents the conclusions of a comparative study...

The article deals with the two main approaches to market budgeting: cost and investment. The basic stages of marketing budget planning, in accordance with the company management market approach of company management, has been defined. Particular treatment of marketing expenses planning, from...

The concept of value has been born together with the commercial activity. One has decided to present in this paper some of the ways in which the intangible assets of a company contribute to its value raise. To eliminate different interpretations of the terms, one has defined the main concepts...

The research aims to show how Corporate Social Responsibility (CSR) should not be considered a cost to bear as an economic social actor but an investment that will contribute to the competitiveness and growth of the firm. In the first part we consider capitalistic firm as systems for the...

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...

We use a panel of European firms to investigate the relationship between intangible assets and productivity. We disentangle between tfp and technology adoption, while available studies so far have considered only a notion of productivity conflating the two effects. To this aim, we estimate...

A partir de los datos para una muestra del tejido productivo privado en Cataluña (2.038 empresas), en este trabajo se analizan algunas de las nuevas fuentes co-innovadoras (usos TIC y activos intangibles) de la competitividad empresarial. Los resultados obtenidos nos han permitido identificar...

Purpose – This paper aims to identify the main inflexion points recorded into development of international accounting standards, case of IAS 38. Design/methodology/approach – The paper takes the form of a conceptual discussion and graphical analysis. The main research method consisted of...

Purpose – The purpose of this paper is to investigate the incidence of International Financial Reporting Standard (IFRS) on stock market assessment of intangibles and voluntary disclosure about innovation. Design/methodology/approach – The authors develop three regression models. The first...