IDEAS home Printed from https://ideas.repec.org/a/pet/annals/v12y2012i1p266-273.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://upet.ro/annals/economics/pdf/2012/part1/Radneantu.pdf
    Download Restriction: no
    ---><---

    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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Marioara Avram & Greti Daniela Țogoe, 2012. "Main Coordinates of Accounting Profession Co-Opetitional Model," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(2), pages 29-38.
    2. Mustafa KIRLI & Sibel Aybarc BURSALIOGLU, 2016. "Conceptual Development of Ecological Accounting in Business Administration," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 11-18.

    More about this item

    Keywords

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

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pet:annals:v:12:y:2012:i:1:p:266-273. See general information about how to correct material in RePEc.

    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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Imola Driga (email available below). General contact details of provider: http://www.upet.ro/ .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.