Evolution of Intangible Assets – Case Study Knowledge – Based Companies vs. Organizations Top 100 Issuers After Capitalization
Development of knowledge-based companies and implicitly of knowledge-based economy led to the occurrence of a new type of innovative, computerized, flexible trading companies focused on human resource, with a high level of intangible assets, etc. – knowledge-based organizations. With the occurrence of knowledge-based economy, the role of intangible assets in knowledge-based organizations is emphasized. The paper also presents the conclusions of a comparative study performed using two samples of companies listed on the Bucharest Stock Exchange – companies included in “knowledge-based” category and companies in Top 100 issuers after capitalization. In order to increase the relevance of obtained results, we used χ^2 (chi^2) Test and Fisher’s exact test (in case χ^2 (chi^2) test was not stable).
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- Nicoleta Radneantu & Emilia Gabroveanu & Roxana Stan, 2010. "From Traditional Accounting To Knowledge Based Accounting Organizations," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 10(1), pages 307-318.
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