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...

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Bibliographic Details
Main Authors: Mehdi Rezaei, MehdiFatemeh RezaeiPoorghaumi
Format: Article
Language:fas
Published: Alzahra University 2018-08-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:http://jera.alzahra.ac.ir/article_3564_485e28211ce41e7e6717d2f85d2000be.pdf