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Nonetheless, an analysis of activity ratios has been done in order to gain an insight into the effectiveness of the company's assets. Empirical research conducted on a sample of computer programming companies has shown the lack of professional judgment in the context of accounting policies applied. Additionally, the value of intangible assets is underestimated. Computer programming companies should give greater emphasis to disclosures in the notes of financial statements since the non-financial disclosures are found to be at a low level.<\/p>","DOI":"10.4018\/ijesma.2019070105","type":"journal-article","created":{"date-parts":[[2019,5,14]],"date-time":"2019-05-14T17:42:40Z","timestamp":1557855760000},"page":"61-77","source":"Crossref","is-referenced-by-count":0,"title":["Accounting Treatment of Intangible Assets - Analysis of Computer Programming Companies"],"prefix":"10.4018","volume":"11","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-0769-6656","authenticated-orcid":true,"given":"Ana","family":"Rep","sequence":"first","affiliation":[{"name":"Faculty of Economics and Business, Zagreb, Croatia"}]}],"member":"2432","reference":[{"key":"IJESMA.2019070105-0","doi-asserted-by":"publisher","DOI":"10.1108\/14691930410533669"},{"journal-title":"Essentials of Business Driven Information Systems","year":"2009","author":"P.Baltzan","key":"IJESMA.2019070105-1"},{"key":"IJESMA.2019070105-2","doi-asserted-by":"publisher","DOI":"10.1108\/00251749810204142"},{"key":"IJESMA.2019070105-3","doi-asserted-by":"publisher","DOI":"10.1016\/S2077-1886(13)70022-2"},{"key":"IJESMA.2019070105-4","doi-asserted-by":"publisher","DOI":"10.1504\/IJTM.2004.004903"},{"key":"IJESMA.2019070105-5","unstructured":"\u010cerne, K. 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