publication . Article . 2011


Ecaterina Necşulescu;
Open Access
  • Published: 01 Jan 2011 Journal: Theoretical and Applied Economics, volume 5(558)(supplement), issue 5(558)(supplement) July, pages 818-824
In Romania, the evaluation of intangible assets is rarely used due to extremely poor casuistry. From a sample of 100 companies we analyzed, only 4.5% revealed the existence of intangible assets worth less than 3% of total assets and none of the companies has not reviewed the assets. In crisis conditions, the study concludes that companies value decreases (bad will), and while economic growth increases the value of companies (good will). An effective leadership in the crisis assessment may be used as a method of intangible assets to increase the liquidity of the company, by not paying income tax.
free text keywords: residual value; Bad Will; Good Will; the capitalization of cost savings; fee.
Funded by
IBD: proteases offer new targets for drug discovery
  • Funder: European Commission (EC)
  • Project Code: 202020
  • Funding stream: FP7 | SP1 | HEALTH

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