Effects of Intangible Assets on Financial and Governance Policies
Economy has changed evaluation methods of the firms. The major gap between market value and book value of firms is a motivation of extensive research on unexplained value or reserve savings. Empirical studies in developed markets show that intangible assets are strategic and important. The aim of th...
Main Authors: | , |
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Format: | Article |
Language: | fas |
Published: |
Alzahra University
2018-08-01
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Series: | پژوهشهای تجربی حسابداری |
Subjects: | |
Online Access: | http://jera.alzahra.ac.ir/article_3564_485e28211ce41e7e6717d2f85d2000be.pdf |