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Study on the perception of accounting professionals concerning intangible assets and intangible capital


  • Cristina-Ionela FĂDUR

    („Alexandru Ioan Cuza” University, Iaşi)

  • Marilena MIRONIUC

    („Alexandru Ioan Cuza” University, Iaşi)


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 traditional financial statements cannot capture the value of intangible assets, which leads to an increase in the information asymmetry, the solution being to focus, in the annual reports, on non-financial information. Over 80% of the respondents consider that, internally, the evaluation of intangible capital plays a very important role in strategy development and in creating innovation.

Suggested Citation

  • Cristina-Ionela FĂDUR & Marilena MIRONIUC, 2013. "Study on the perception of accounting professionals concerning intangible assets and intangible capital," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(6(583)), pages 77-98, June.
  • Handle: RePEc:agr:journl:v:xx:y:2013:i:6(583):p:77-98

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