Introduction of a New Model in Brand Accounting: Evidences from the Tehran Security Market

Document Type : Research Paper


1 PhD., Department of Accounting, Faculty of Management and Economy, Tarbiat Modares University, Tehran, Iran

2 Associate Prof., Department of Accounting, Faculty of Management and Economy, Tarbiat Modares University, Tehran, Iran

3 Prof., Department of Management, Faculty of Management and Economy, Tarbiat Modares University, Tehran, Iran


Objective: Presentation of a reliable model for brand measurement and attempt to find a way to enter it into the balance sheet as an asset.
Methods: The powerful technique of structural equation model (SEM) by smart PLS software and bootstrap method using time series data for 190 active company in the Tehran security market from 2007-2017.
Results: A new model for brand accounting that all of its variables are financial and has market value, production value and cost of brand expenditures dimensions and it is easily computable for companies and users.
Conclusion: Using this new idea for modeling and estimating the company’s brand equity can play effective role in brand entrancing to balance sheet, deduction of information asymmetry between managers and stockholders and at last improvement of capital market efficiency.


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