Investigating the Effect of Profitability and Operating Cash Flow on Trademarks Value

Publish Year: 1396
نوع سند: مقاله ژورنالی
زبان: English
View: 169

This Paper With 12 Page And PDF Format Ready To Download

  • Certificate
  • من نویسنده این مقاله هستم

استخراج به نرم افزارهای پژوهشی:

لینک ثابت به این Paper:

شناسه ملی سند علمی:

JR_AMFA-2-4_004

تاریخ نمایه سازی: 7 مهر 1400

Abstract:

In the recent years, intangible assets and corporate brand have found a significant importance for corporates. These assets are accounted as essential for value making and even stabilizing the continuation of corporate trend. The purpose of the present study is to investigate the effect of profitability and operating cash flow on trademarks value in accepted corporate in Tehran stock exchange. The data were obtained from a sample of ۷۶ different corporates from ۲۰۱۰ to ۲۰۱۵. The data were analysed using the least regular squares regression and integrated method. Considering the lack reassessment of assets in corporates and the effect of financial statement articles, to avoid the probable false distance between market value and stock book value per share (as assessment index of trademark) stock book value per share has been modified using annual inflation rate. Findings, both before and after modification of commercial values by annual inflation rate showed there was a positive and significant relationship between profitability and operating cash flow and trademarks value in the corporates studied.

Authors

Allah karam Salehi

Department of Accounting, Masjed-soleiman Branch, Islamic Azad University, Masjed-soleiman, Iran

Fazel Tamoradi

Young researchers and elite club, Ramhormoz Branch, Islamic Azad University, Ramhormoz, Iran

مراجع و منابع این Paper:

لیست زیر مراجع و منابع استفاده شده در این Paper را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود Paper لینک شده اند :
  • Abbasi, E., Akhdari, H., Pouralikhani, E., Investigating the effect of ...
  • Accounting Standards of Iran, Standard of Intangible Assets, No. ۱۷ ...
  • Arabi, M., Examining the Position of Trademarks as One of ...
  • Azizi, Shr., Dervishi, Z., Namamian, F., Factors determining the value ...
  • Barth, M., Clement, M., Foster, G., Kaszink, R., Brand values ...
  • Belo, F., Lin, X., Vitorino, M., Brand Capital and Firm ...
  • Calboli, I., Trademark Assignment, With Goodwill, Florida Law Review,۲۰۱۵, ۵۷, ...
  • Erfani, M., Business law Book, Volume ۱, Tehran, ۲۰۰۶ ...
  • Fernandez, P., Valuation of Brands and intellectual capital. IESE Business ...
  • Fernandez P., Valuation of brands and intellectual capital, Research paper, ...
  • Jensen, M., Agency costs of free cash flow, corporate finance, ...
  • Kapareliotis, I., Panopoulos, A., The determinants of brand equity, Journal ...
  • Keller, K. L., Brand mantras, Rationale, Criteria and Examples, Journal ...
  • Khani, A., Ebrahimi, Kh., The effect of brand equity on ...
  • Kirk, C. P., Ray, I., Wilson, B., The impact of ...
  • Morgan, N.A., Rego, L.L., Brand Portfolio Strategy and Firm Performance. ...
  • Nicoukar, Gh., Akhlasi, A., Toloui, P., Factors affecting the special ...
  • Stolowy H., Haller A., Klockhaus V., Accounting for brands in ...
  • Shabahang, R., Accounting Theory Book, Chapter Five: The Theoretical Framework ...
  • Talebniya., Fadaeeyan., Investigating the Relationship Between the Sustainability of Cash ...
  • Yahyazade M., Shams Sh., Pakdin Amiri, M., The Effect of ...
  • نمایش کامل مراجع