Author(s): Sacui Violeta | Prediscan Mariana
Journal: Annals of the University of Oradea : Economic Science
ISSN 1222-569X
Volume: 1;
Issue: 1;
Start page: 295;
Date: 2011;
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Keywords: intangible | investments | assets | accountancy | value
ABSTRACT
In the knowledge-based economy the fundamental determinants of the enterprise value, in the present, have an intangible nature. The intangible investments are the most important factors of the enterprise success. Wealth, growth and welfare are driven nowadays by intangible investments. The knowledge economy is characterized by huge investments in human capital and informational technology. Despite of the increased importance of intangible assets, as the source of the firm` competitive advantages, the information regarding these kind of assets, both available in the inside of the firm and, which is presented to the externals, is pour. In this paper I present the reasons for this situation.
Journal: Annals of the University of Oradea : Economic Science
ISSN 1222-569X
Volume: 1;
Issue: 1;
Start page: 295;
Date: 2011;
VIEW PDF
DOWNLOAD PDF Original pageKeywords: intangible | investments | assets | accountancy | value
ABSTRACT
In the knowledge-based economy the fundamental determinants of the enterprise value, in the present, have an intangible nature. The intangible investments are the most important factors of the enterprise success. Wealth, growth and welfare are driven nowadays by intangible investments. The knowledge economy is characterized by huge investments in human capital and informational technology. Despite of the increased importance of intangible assets, as the source of the firm` competitive advantages, the information regarding these kind of assets, both available in the inside of the firm and, which is presented to the externals, is pour. In this paper I present the reasons for this situation.
