جستجوی مقالات مرتبط با کلیدواژه « سازمان مادر » در نشریات گروه « مالی »

The need for the parent company identifies by impacts and valuable decisions and strategies of parent company to meet stakeholder expectations subsidiary businesses. if the parent company’s strategies and decisions led to an increase in cash flow, expected growth rate, duration of growth or reduce the cost of capital, they create value in its subsidiary businesses. In this study, we consider the parent company's strategies and decisions as an intangible asset and by using valuation approaches offer process that could measure the value creation of valuable decisions and strategies of parent company at its subsidiaries.