The purpose of this paper is to identify to what extent Romanian companies quoted in the Bucharest Stock Exchange present information concerning intangible assets (IA), what the structure of the assets of the analyzed companies is, and what the difference between the accounting value of...

The purpose of this paper is to reveal the commercial credit policy adopted by Romanian companies and its influence on the level of liquidity, analyzed using absolute measure indicators – net cash – and relative measure indicators – the immediate liquidity ratio. 50 companies quoted in the...

The purpose of the research is to obtain an overall image on the accounting professionals' opinions concerning intangible assets and capital. Out of the 111 accounting professionals who participated in the study, 55.86% consider that the traditional financial statements cannot capture the value...

Romanian economy of the last 20 years has been marked by numerous privatization processes. The goodwill is an unidentifiable intangible asset, which raised the interest of many accounting researchers. In this paper, we aimed to analyze the annual financial statements of the foreign companies...

Purpose – Economic development has determined deep changes in economic thinking. In the new information era, the wealth of the nations resides in intangible capital: human capital and the know-how of the workers. This article aims to analyze intangible capital at a micro and macroeconomic...