Pregled bibliografske jedinice broj: 947751
THE IMPACT OF INTANGIBLE ASSETS ON FINANCIAL PERFORMANCE OF CROATIAN COMPANIES
THE IMPACT OF INTANGIBLE ASSETS ON FINANCIAL PERFORMANCE OF CROATIAN COMPANIES // 9th International Scientific Conference “Economic and Social Development” / Vrankic, Ilko ; Kozina, Goran ; Kovsca, Vladimir (ur.).
Istanbul, 2015. str. 462-468 (ostalo, recenziran, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 947751 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
THE IMPACT OF INTANGIBLE ASSETS ON FINANCIAL
PERFORMANCE OF CROATIAN COMPANIES
Autori
Bubić, Jasenka ; Šušak, Toni
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
9th International Scientific Conference “Economic and Social Development”
/ Vrankic, Ilko ; Kozina, Goran ; Kovsca, Vladimir - Istanbul, 2015, 462-468
ISBN
978-953-6125-16-6
Skup
9th International Scientific Conference "Economic and Social Development"
Mjesto i datum
Split, Hrvatska, 09.04.2015. - 10.04.2015
Vrsta sudjelovanja
Ostalo
Vrsta recenzije
Recenziran
Ključne riječi
bankruptcy ; Croatia ; financial performance ; intangible assets
Sažetak
Intangible assets are identified as important factor which can significantly contribute to financial position and profitability of a company. Recently, importance of intangible assets is considerably increasing what is indicated by higher investments that companies make in this component of non-current assets. The main objective of this paper is to identify relationship between investment in intangible assets represented by intangible assets to total assets ratio and financial performance of companies represented by various financial ratios. Also, relationship between investment in intangible assets and bankruptcy status will be determined. Mainly, profitability ratios as Return on Assets, Return on Equity, Net Profit Margin, Gross Profit Margin etc. are used as measures of financial performance. The empirical findings are based on sample which consists of companies that operated in Republic of Croatia. Financial information was obtained from annual financial statements which are publicly available on Croatian Financial Agency website. The sample comprises of two groups. First group consists of companies which opened a bankruptcy proceeding and second group consists of companies which haven't opened a bankruptcy proceeding. Information about bankruptcy status was obtained from Croatian Official Gazette website. The companies included in sample are classified in two activities - manufacturing industry and wholesale and retail industry.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Ustanove:
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