Model for accounting information valuation, using multiple linear regression

Abstract

The growing importance of intangible assets can be seen while the emergence of knowledge-based economy makes its presence felt. This paper is trying to highlight the importance of intangible assets which are not recorded in traditional financial statements for generating added value. The connection among ROA (Return on Assets), balance sheet indicators and the given grades to some intangible elements is analyzed for the knowledge-based organizations managers and other organizations managers of the Top 100, according to market capitalization, listed on Bucharest Stock Exchange (BSE). The analyze is made using multiple linear regression.