Empirical study of intangible assets in Romanian municipalities

Bunget, Ovidiu-Constantin; Blidişel, Rodica Gabriela; Feleagă, Liliana; Popa, Irimie Emil

doi:10.15240/tul/001/2014-3-011

Cited by 21 publications

(21 citation statements)

References 27 publications

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“…In such cases, the article was coded based on the dominant research method used for primary data analysis (e.g. Bunget et al, 2014;Coy & Dixon, 2004;Hooks et al, 2014;Sahel et al, 2015).…”

Section: Methodsmentioning

confidence: 99%

“…Seven articles considered one or more sections of the annual report (Allini et al, 2016;Blanco et al, 2011;de Deus & de Mendonça, 2015;Fischer et al, 2010;Guo, Fink, & Frank, 2009;Kaur & Arora, 2013;Robbins & Austin, 1986); while three papers concern specific issues such as disclosure regarding single financial statements' items (Bunget, Blidisel, Feleaga, & Popa, 2014;Giroux, 1989;Vermeer, Styles, & Patton, 2012). Five of these studies (Allini et al, 2016;de Deus & de Mendonça, 2015;Kaur & Arora, 2013;Robbins & Austin, 1986; ijbm.ccsenet.org…”

Section: External Reporting: Disclosure Of Financial Informationmentioning

confidence: 99%

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Disclosure Quality Measurement in the Public Sector: A Structured Literature Review

Bisogno¹,

Citro²,

Santis³

et al. 2017

IJBM

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The study investigates previous research concerning disclosure quality measurement in the public sector context. The principal motivation for undertaking this analysis is the growing body of literature that has examined this issue from different perspectives in light of the increasing attention paid by academics and practitioners to the transparency and accountability of public sector entities. The study adopts a structured research methodology, aiming to offer a critical overview of the state of the art, highlighting the main issues investigated by scholars and the areas of research which are under-investigated, unveiling emerging gaps. In so doing, this study outlines a future research agenda.

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“…In such cases, the article was coded based on the dominant research method used for primary data analysis (e.g. Bunget et al, 2014;Coy & Dixon, 2004;Hooks et al, 2014;Sahel et al, 2015).…”

Section: Methodsmentioning

confidence: 99%

Section: External Reporting: Disclosure Of Financial Informationmentioning

confidence: 99%

Disclosure Quality Measurement in the Public Sector: A Structured Literature Review

Bisogno¹,

Citro²,

Santis³

et al. 2017

IJBM

View full text Add to dashboard Cite

show abstract

“…Within the measurement based on the fair value they concluded that it is always more reliable and for external users more comprehensible if the valuation model is based on comparable market prices instead of discounted cash flows. It was introduced comprehensive study focused on the specifics of intangible assets in relation to the reporting of lower level of municipalities in Romania (Bunget et al, 2014). From a substantive point of view they were critical to particular valuation techniques based on replacement costs as too subjective measurement basis.…”

Section: Literature Reviewmentioning

confidence: 99%

The Impact of Different Determination of Intangible Fixed Assets in Accordance with CAS and IPSAS on Financial Statements

Dvořák¹,

Poutník²

2018

EFAJ

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Abstract:The paper deals with the determination of intangible assets of Czech public sector. On 15 January 2013, the International Public Sector Accounting Standards Board issued new standard IPSAS 31 -Intangible assets. This standard represents a very sophisticated construction of accounting axioms moving public sector much closer to the private sector. The aim of this paper is to identify and make subsequent comparison of methodological elements in the context of intangible assets according to CAS and IPSAS 31. Moreover the paper tries to show the share of intangible fixed assets to the total assets throughout every type of organization of public sector like regions, municipalities, government departments etc. to assess subsequently the extent of possible impacts on financial situation in case of transition of financial reporting to IPSAS.

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“…As Bunget et al (2014) claim, one of the greatest obstacles to research on this topic is given by the reluctance of the public sector to disclose the relevant data. Oulasvirta (2012) further investigates possible reasons for the unwillingness of the public sector to comply with international accounting standards.…”

Section: Introductionmentioning

confidence: 99%

Public ICT Investment in Reaction to the Economic Crisis A Case Study on Measuring IT-Related Intangibles in the Public Sector

2016

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Die Dis cus si on Pape rs die nen einer mög lichst schnel len Ver brei tung von neue ren For schungs arbei ten des ZEW. Die Bei trä ge lie gen in allei ni ger Ver ant wor tung der Auto ren und stel len nicht not wen di ger wei se die Mei nung des ZEW dar.Dis cus si on Papers are inten ded to make results of ZEW research prompt ly avai la ble to other eco no mists in order to encou ra ge dis cus si on and sug gesti ons for revi si ons. The aut hors are sole ly respon si ble for the con tents which do not neces sa ri ly repre sent the opi ni on of the ZEW. November 2016 I Public ICT Investment in Reaction to the Economic Crisis - AbstractIn this paper, we (1) analyse the German public IT-spending programme 2009-11 adopted after the crisis in terms of its tangible vs. intangible asset creation, (2) consider this relatively well-described programme as a use case for categorising ITrelated intangibles in government beyond software (including e.g., IT-training, innovation in e-services), (3) investigate how to form insightful aggregates of intangible IT-related investment from project level data and, in comparison, from the regular public budget in Germany. Based on project descriptions, we find out that half of the spending was on IT security-related projects. According to our estimations based on quantitative information, qualitative information and approximations, about half of the total spending was on intangibles, of which again about half went into software and a quarter into consulting. As a new output-based category for some assets created in the programme, we propose the category "concepts".

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Empirical study of intangible assets in Romanian municipalities

Cited by 21 publications

References 27 publications

Disclosure Quality Measurement in the Public Sector: A Structured Literature Review

Disclosure Quality Measurement in the Public Sector: A Structured Literature Review

The Impact of Different Determination of Intangible Fixed Assets in Accordance with CAS and IPSAS on Financial Statements

Public ICT Investment in Reaction to the Economic Crisis A Case Study on Measuring IT-Related Intangibles in the Public Sector

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