| dc.contributor | 會計系 | en_US |
| dc.creator (作者) | Chin, C L; Tsao, S M; Chi, H Y | en_US |
| dc.creator (作者) | 金成隆;曹壽民;Chi, H. Y. | zh_TW |
| dc.date (日期) | 2005-09 | en_US |
| dc.date.accessioned | 18-Feb-2014 17:17:43 (UTC+8) | - |
| dc.date.available | 18-Feb-2014 17:17:43 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Feb-2014 17:17:43 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/63980 | - |
| dc.description.abstract (摘要) | 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] | en_US |
| dc.format.extent | 1683499 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.relation (關聯) | The Journal of American Academy of Business, 7(1), 106-112 | en_US |
| dc.title (題名) | Trademark Value and Accounting Performance: Analysis from Corporate Life Cycle | en_US |
| dc.type (資料類型) | article | en |
