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Evolution of Intangible Assets – Case Study Knowledge – Based Companies vs. Organizations Top 100 Issuers After Capitalization

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  • Nicoleta Rădneanțu

    () (Romanian-American University, Romania)

Abstract

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).

Suggested Citation

  • Nicoleta Rădneanțu, 2012. "Evolution of Intangible Assets – Case Study Knowledge – Based Companies vs. Organizations Top 100 Issuers After Capitalization," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(1), pages 266-273.
  • Handle: RePEc:pet:annals:v:12:y:2012:i:1:p:266-273
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    File URL: http://upet.ro/annals/economics/pdf/2012/part1/Radneantu.pdf
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    References listed on IDEAS

    as
    1. 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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    More about this item

    Keywords

    intangible assets; knowledge-based organizations/companies; Top 100 organizations/companies; χ^2 (chi^2) test and Fisher’s test;

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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