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Moderating Effect on The Relationship Between A Companies’s Life Cycle and the Relevance of Accounting Practices Intangible Assets

Author

Listed:
  • Mehrdad Salehi
  • Hashem Valipour
  • Javad Moradi

Abstract

The main objective of this study was to investigate the relationship between the company and the value relevance of intangible assets during the life cycle before and after the implementation of the accounting standard No. 17. Data in this research has been conducted in three phases, the first sample companies to the growth, maturity and decline are classified. The relevance of intangible assets in each of the stages of growth, maturity and decline, and also the period before and after implementation of the standard have been studied, And finally statistical method using cross-correlation analysis, and regression testing of hypotheses have been. Results from 25 companies during the period 2004 to 2010, it is confirmed that the company's life cycle, the amount of intangible assets related impacts. The overall results show that the different life cycle stages of company maturity, the strongest influence on the amount of intangible assets is concerned. Our results also suggest that the relevance of intangible assets during the period prior to the implementation of the standard is the standard.

Suggested Citation

  • Mehrdad Salehi & Hashem Valipour & Javad Moradi, 2013. "Moderating Effect on The Relationship Between A Companies’s Life Cycle and the Relevance of Accounting Practices Intangible Assets," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 3(8), pages 1096-1109.
    • Handle: RePEc:asi:aeafrj:v:3:y:2013:i:8:p:1096-1109:id:1073
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