Empirical Study on the Financial Reporting of Intangible Assets by Romanian Companies
The purpose of this paper is to identify to what extent Romanian companies quoted in the Bucharest Stock Exchange present information concerning intangible assets (IA), what the structure of the assets of the analyzed companies is, and what the difference between the accounting value of companies, computed through the net accounting asset, and their market value is, determined as the product between the number of shares and the average quotation price. We have analyzed the annual financial statements corresponding to the fiscal year closed on 31.12.2010 and the annual reports drawn according to the regulation of the National Commission for Mobile Values no. 1/2006 concerning the issuers and mobile operations for 23 companies quoted in the Bucharest Stock Exchange. In the data collection stage, we have resorted to mediated data collection techniques from the annual financial statements and from the management reports, and in the processing and analysis stage we used the empirical comparative analysis in order to identify the resemblances and differences between the information published by companies in various activity fields and the quantitative analysis. The data have been processed using the SPSS software.
Volume (Year): XVIII(2011) (2011)
Issue (Month): 8(561) (August)
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