|
چکیده
|
One of the human capital, which plays an important role in transforming resources into income and wealth creation for its shareholders, managers of commercial firms. Information related with corporate executives, such as their ability to seize the opportunities of investment, financing, resource allocation, and their knowledge and experience, an important aspect of business and intangible assets are valuable. The information to investors and analysts and users of financial statements with information content are valuable and important. The aim of this study was to investigate the relationship between the management and the value of goodwill in the company is listed on the Tehran Stock Exchange. To fulfill this objective, a formulation of hypotheses and selecting qualified 98 companies, including the companies listed in Tehran Stock Exchange during the five-year period, 2011 to 2015, will be the test. The research findings showed that there is a significant and positive effect between goodwill value and managerial efficiency. This relationship shows that managerial efficiency has significant and positive effect goodwill value. In relation to the control variables, firm size, operating cash flow, profitability and firm age have a significant effect on goodwill value. Also Financial leverage also no significant effect on goodwill.
|