Izvorni znanstveni članak
THE SIGNIFICANCE OF INTANGIBLES: A COMPARATIVE ANALYSIS BETWEEN CROATIA, SLOVENIA, CZECH REPUBLIC, GERMANY AND THE USA
Mateja Jerman
Slavka Kavčić
Bogdan Kavčić
Sažetak
According to the growing importance of intangible assets, the research aims to investigate the
significance of intangibles for Croatian, Slovenian, Czech, German and US publicly traded
companies. The analysis is focused on intangibles that meet the criteria for the recognition in financial
accounts. The results of the analysis prove that in the period 2004-2008 intangibles constitute an
important asset for traditional market economies, which does not result for post-transition and
transition economies, despite the fact that many analyses underline their growing significance in
today’s business environment. Independent t-test was used to test a difference between selected
companies. A future research approach should analyze the proportion of intangibles that do not meet
the criteria for their recognition and found out if transition economies actually possess a significantly
lower proportion of intangibles.†
Ključne riječi
intangible assets; goodwill; comparative analysis; financial reporting
Hrčak ID:
57912
URI
Datum izdavanja:
1.7.2010.
Posjeta: 2.600 *