IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Particularities of the Intangible Assets Evaluation in Terms of Financial Crisis

Listed author(s):
  • 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)

Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Article provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.

    Volume (Year): XI (2011)
    Issue (Month): 2 (May)
    Pages: 901-906

    in new window

    Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:901-906
    Contact details of provider: Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:901-906. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gheorghiu Gabriela)

    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.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.

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

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.