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Particularities of the Intangible Assets Evaluation in Terms of Financial Crisis

Author

Listed:
  • Necsulescu Ecaterina

    () („Danubius” University of Galati Body of Expert and Licensed Accountants of Romania, Galati Branch)

  • Onose Valeriu–Laurenþiu

    () („Danubius” University of Galati Body of Expert and Licensed Accountants of Romania, Galati Branch)

Abstract

Intangible assets include all assets that have no physical form, but which contribute, directly or indirectly, to obtaining a business profit. Taking into consideration the analysis of our study, the conclusion of the paper is that in Romania, the evaluation of intangible assets is rarely used due to extremely poor casuistry. From a sample of 100 companies we analyzed, only 4.5% revealed the existence of intangible assets with values higher than 3% of the total assets and none of the companies reviewed these assets. In crisis conditions, the study concludes that the companies’ value decreases (Bad Will), and while economic growth. The value of companies increases (Good Will). An effective leadership during crisis may contribute to the evaluation of intangible assets as a method to increase the liquidities of the company, by not paying the income tax.

Suggested Citation

  • Necsulescu Ecaterina & Onose Valeriu–Laurenþiu, 2011. "Particularities of the Intangible Assets Evaluation in Terms of Financial Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 901-906, May.
  • Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:901-906
    as

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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/volum2011p2.pdf
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    References listed on IDEAS

    as
    1. Grigorescu, Adriana, 2009. "Renewal marketing management in public and business organizations," MPRA Paper 25128, University Library of Munich, Germany.
    2. Nicolae Al. Pop & Anca-Daniela Vl?doi, 2009. "The marketer-a complex specialist, a man of concept, decision and action," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 11(25), pages 9-20, February.
    3. Kaplan, Andreas M. & Haenlein, Michael, 2009. "The increasing importance of public marketing: Explanations, applications and limits of marketing within public administration," European Management Journal, Elsevier, vol. 27(3), pages 197-212, June.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    residual value; Bad-Will; Good-Will; savings;

    JEL classification:

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

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