The Trademark's Value and its Relation with Performance Indicators

Now days a suitable Trademark can influence the firm performance and it is considered as a fundamental economic asset for the firm. On one hand valuing and determining the relationship between Trademarks and performance measures can aid stakeholders such as stockholders، creditors، employees and etc، to better assess firm performance and on the other hand it can assist standard setters in measuring and recognizing issues related to business Trademarks and other intangible assets in financial statements. The first step in this research was to select acquired and developed brands from listed companies of Tehran Stock Exchange and computing their value via financial model. The next step was to assess the relationship between the brand’s value and performance measures such as Net income، ROA، ROE and ROS. The results in ten year time (between 2000 till 2010) shows a significant and direct relationship between the value of Trademarks and all mentioned performance measures (net income، return on assets، return on sale and return on equity).