نوع مقاله : مقاله علمی - پژوهشی
عنوان مقاله English
نویسندگان English
Understanding the factors affecting the value of company assets for investors and creditors is critical before making investment decisions or granting facilities. As the economy is developing and evolving, the method of creating a corporate value has been transferred from the traditional way of traditional assets to intangible knowledge. Therefore, in a not too distant period, the valuation of intangible assets will become an important issue in the economy. Hence, in this study, considering that the financial ratios are appropriately described by the companies admitted to the Tehran Stock Exchange, using associative laws to discover the relationship between the company's financial ratios and the value of their intangible assets And also the most important financial ratios affecting the value of intangible assets. The results show that the value of the intangible assets of companies with relatively high financial asset ratios to sales and profits to their very profitable profitability and high net income and operating costs is high.
کلیدواژهها English
