Introduction of a New Model in Brand Accounting: Evidences from the Tehran Security Market

Objective: Presentation of a reliable model for brand measurement and attempt to find a way to enter it into the balance sheet as an asset. Methods: The powerful technique of structural equation model (SEM) by smart PLS software and bootstrap method using time series data for 190 active company in t...

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Bibliographic Details
Main Authors: zahra Honarmandi, Sahar Sepasi, Adel Azar, Hossein Etemadi
Format: Article
Language:fas
Published: University of Tehran 2018-12-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_70219_3c76d1988c60512653773fe0d4aacf7e.pdf

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