Evolution of Intangible Assets – Case Study Knowledge – Based Companies vs. Organizations Top 100 Issuers After Capitalization

Nicoleta Rădneanțu ()
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Nicoleta Rădneanțu: Romanian-American University, Romania
Authors registered in the RePEc Author Service: Nicoleta Radneantu

Annals of the University of Petrosani, Economics, 2012, vol. 12, issue 1, 266-273

Abstract: Development of knowledge-based companies and implicitly of knowledge-based economy led to the occurrence of a new type of innovative, computerized, flexible trading companies focused on human resource, with a high level of intangible assets, etc. – knowledge-based organizations. With the occurrence of knowledge-based economy, the role of intangible assets in knowledge-based organizations is emphasized. The paper also presents the conclusions of a comparative study performed using two samples of companies listed on the Bucharest Stock Exchange – companies included in “knowledge-based” category and companies in Top 100 issuers after capitalization. In order to increase the relevance of obtained results, we used χ^2 (chi^2) Test and Fisher’s exact test (in case χ^2 (chi^2) test was not stable).

Keywords: intangible assets; knowledge-based organizations/companies; Top 100 organizations/companies; χ^2 (chi^2) test and Fisher’s test (search for similar items in EconPapers)
JEL-codes: M21 M41 (search for similar items in EconPapers)
Date: 2012
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