CORRUPTION - AN INHIBITING FACTOR FOR THE EFFICIENT IMPLEMENTATION OF STRUCTURAL FUNDS IN ROMANIA

Leontina Pavaloaia ()
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Leontina Pavaloaia: Alexandru Ioan Cuza University of Iasi, Romania

CES Working Papers, 2012, vol. 4(3), issue 3, 396-406

Abstract: Irrespective of the cultural environment in which companies operate (Europe, Asia, America or any other geographical area), intangible assets have a significant role in the development of a business since they contain knowledge that can be the engine of the respective business and they can offer competitive advantage. The current article is a study of companies listed on BVB under category I. We have considered the percentage of intangible assets that the latter companies have and that are present in financial statements, and their value under the circumstances in which the market value is higher than net assets.

Keywords: intangible assets; valuation; net assets Romania (search for similar items in EconPapers)
JEL-codes: M40 M49 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:jes:wpaper:y:2012:v:4:i:3:p:396-406

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