The Intangible Assets in Listed Companies in Tehran Stock Exchange and Their Impact on the Value Relevance

Company valuation methods have been improved by the knowledge-based economy. Significant gap between corporate market value and accounting book value had led to numerous researches in "unexplained value" or "hidden reserve".Even though there are few surveys on intangible assets i...

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Bibliographic Details

Published in:	مطالعات تجربی حسابداری مالی
Main Authors:	Ali Rahmani, Gharibe Esmaili
Format:	Article
Language:	Persian
Published:	Allameh Tabataba'i University Press 2014-02-01
Subjects:	intangible assets intellectual capital value relevance
Online Access:	https://qjma.atu.ac.ir/article_743_72a3b8cba2be55b28559c31792d0586c.pdf