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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/63980

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/63980

Title:	Trademark Value and Accounting Performance: Analysis from Corporate Life Cycle
Authors:	Chin, C L;Tsao, S M;Chi, H Y 金成隆;曹壽民;Chi, H. Y.
Contributors:	會計系
Date:	2005-09
Issue Date:	2014-02-18 17:17:43 (UTC+8)
Abstract:	The objective of this study is to examine whether the association between trademarks and a firms` performance is a function of firm lifecycle stage. Following Anthony and Ramesh (1992), this paper classifies year-firms into various lifecycle portfolios using dividend payout ratio, sales growth, capital expenditure, and the firm age. Consistent with our prediction, the results document a monotonic decline in the response coefficients of trademarks from their growth to the stagnant stages. This paper also used the Seethamraju (2000) model to estimate trademark value and find that estimated trademark values also monotonically decrease from the early to later lifecycle stages. [PUBLICATION ABSTRACT]
Relation:	The Journal of American Academy of Business, 7(1), 106-112
Data Type:	article
Appears in Collections:	[會計學系] 期刊論文

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