IDEAS home Printed from https://ideas.repec.org/a/cmj/journl/y2014i5csosz&dumbrava.html
   My bibliography  Save this article

Evaluation Methods Used For Tangible Assets By Economic Entities

Author

Listed:
  • Csongor CSŐSZ

    (Faculty of Economics and Business Administration, University „Babeş-Bolyai” Cluj Napoca, Romania)

  • Partenie DUMBRAVĂ

    (Faculty of Economics and Business Administration, University „Babeş-Bolyai” Cluj Napoca, Romania)

Abstract

At many entities the net asset value is influenced by the evaluation methods applied for tangible assets, because the value of intangible assets and financial assets is small in most cases. The objective of this paper is to analyze the differences between the procedures / methods of evaluation applied by micro and small entities and medium and large entities for tangible assets in Romania and Hungary. Furthermore, we analyze the differences between the procedures / methods of evaluation applied by micro and small entities in Romania and Hungary, respectively the differences between medium and large entities regarding de evaluation methods for tangible assets in Romania and Hungary. For this empirical study the questionnaire is used – as research technique, and to demonstrate the significant differences between the evaluation methods we used the Kolmogorov – Smirnov Z test.

Suggested Citation

  • Csongor CSŐSZ & Partenie DUMBRAVĂ, 2014. "Evaluation Methods Used For Tangible Assets By Economic Entities," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 79-87, May.
    • Handle: RePEc:cmj:journl:y:2014:i:5:csosz&dumbrava
    as

    Download full text from publisher

    File URL: http://seaopenresearch.eu/Journals/articles/CMJ2014_I1_7.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Accounting policy; Evaluation methods / procedures; Evaluation bases; Revaluation;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cmj:journl:y:2014:i:5:csosz&dumbrava. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Serghie Dan (email available below). General contact details of provider: https://seaopenresearch.eu/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.