政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/63980

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113656/144643 (79%)
Visitors : 51726454 Online Users : 640

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大典藏 > College of Commerce > Department of Accounting > Periodical Articles > 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:	[Department of Accounting] Periodical Articles

Files in This Item:

File	Description	Size	Format
106112.pdf		1644Kb	Adobe PDF2	1271	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...