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The Intangible Assets Investments. Characteristics And The Accounting Treatment


  • Sacui Violeta

    () (West University Timisoara, Faculty of Economics and Business Administration)

  • Prediscan Mariana

    () (West University Timisoara, Faculty of Economics and Business Administration)


In the knowledge-based economy the fundamental determinants of the enterprise value, in the present, have an intangible nature. The intangible investments are the most important factors of the enterprise success. Wealth, growth and welfare are driven nowadays by intangible investments. The knowledge economy is characterized by huge investments in human capital and informational technology. Despite of the increased importance of intangible assets, as the source of the firm` competitive advantages, the information regarding these kind of assets, both available in the inside of the firm and, which is presented to the externals, is pour. In this paper I present the reasons for this situation.

Suggested Citation

  • Sacui Violeta & Prediscan Mariana, 2011. "The Intangible Assets Investments. Characteristics And The Accounting Treatment," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 295-300, July.
  • Handle: RePEc:ora:journl:v:1:y:2011:i:1:p:295-300

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    References listed on IDEAS

    1. Chan, Yuk-Shee & Thakor, Anjan V, 1987. " Collateral and Competitive Equilibria with Moral Hazard and Private Information," Journal of Finance, American Finance Association, vol. 42(2), pages 345-363, June.
    2. Philippe Aghion & Patrick Bolton, 1992. "An Incomplete Contracts Approach to Financial Contracting," Review of Economic Studies, Oxford University Press, vol. 59(3), pages 473-494.
    3. Amedeo Argentiero, 2009. "Some New Evidence on the Role of Collateral: Lazy Banks or Diligent Banks?," ISAE Working Papers 113, ISTAT - Italian National Institute of Statistics - (Rome, ITALY).
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    More about this item


    intangible; investments; assets; accountancy; value;

    JEL classification:

    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies


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