THE CONTRIBUTION OF INTANGIBLE ASSETS TO THE FINANCIAL PERFORMANCE OF ECONOMIC ENTITIES

Mihaela Tulvinschi ()
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Mihaela Tulvinschi: Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2025, vol. 13, issue 1, 127-135

Abstract: In the context of a knowledge-based economy, intangible assets are becoming increasingly important for achieving sustainable competitive advantage in the business world. The main objective of this paper is to determine the influence of intangible assets on the financial performance of companies operating in the field of computer, machinery and equipment manufacturing. The research analyses the ways in which these assets are identified, evaluated and integrated into organisational strategies, as well as their impact on relevant financial indicators. The results of the study emphasise that financial performance does not depend exclusively on tangible assets, but is largely determined by the efficient use of intangible resources, which requires a managerial approach focused on innovation, investment in human capital and brand consolidation.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:13:y:2025:i:1:p:127-135

DOI: 10.4316/EJAFB.2025.13113

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