The dynamics of the gross dividend per share and the absolute and relative size of the intangibles

The importance of intangible assets represents the distinctive feature of the new economy. In the knowledge-based economies the intangible elements of the companies become fundamental determinants of the current and the competitiveness of the future, the same way as the value and economic growth of the company. In the new economy, the competitive advantage and organizational performance are represented by the transition to investment in physical assets to investment in intangible assets based on knowledge. Management activity considered as part of intangible assets, the quality of decision-making and involvement in the economic process, increases the economic and financial performance, respectively the increase mass profits and financial and economic rate of return. This article highlights the econometric model of the dynamics gross dividend per share based on the absolute and relative size of the intangibles, which will provide the opportunity to identify the role of exogenous variables included in the study results of the activity of a company. On this basis the managerial policy measures can be substantiated. The considerations set out can provide the opportunity for a study of such a nature as to prejudice useful information with a view to the substantiation of decisions designed to favor a progress operational and financial performance of the operator.