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Empirical study on the degree of homogeneity of financial reporting concerning intangible assets


  • Cristina-Ionela FADUR


  • Daniela CIOTINA


  • Marilena MIRONIUC

    () (“Alexandru Ioan Cuza” University of Iasi)


The purpose of this paper is to identify to what extent is the information presented by Romanian companies quoted in the Bucharest Stock Exchange, concerning intangible assets, homogenous and what are the intangible assets included in financial reporting. We have also monitored a series of indicators of intangible capital, made up of human, relational, and structural capital, in order to identify to what extent the Romanian accounting environment meets the challenges of acknowledging intangible elements. We have analyzed the financial statements corresponding to the fiscal year ended on 31.12.2010 and the annual reports drawn according to the regulation of the National Commission for Tangible Values (CNVM) no. 1/2006 for 35 companies.

Suggested Citation

  • Cristina-Ionela FADUR & Daniela CIOTINA & Marilena MIRONIUC, 2012. "Empirical study on the degree of homogeneity of financial reporting concerning intangible assets," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 342-349, May.
  • Handle: RePEc:tdt:annals:v:xviii:y:2012:p:342-349

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    References listed on IDEAS

    1. Sveiby, Karl-Erik, 1996. "Transfer of knowledge and the information processing professions," European Management Journal, Elsevier, vol. 14(4), pages 379-388, August.
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    More about this item


    intangible assets; human capital; relational capital; structural capital; disruptive innovation;

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other


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