Publication: Marka değeri ile şirket değeri karşılaştırması : Hirose yöntemi
Abstract
Bu çalışmanın amacı; BİST Tekstil Giyim Eşyası ve Deri sektöründe işlem gören 22 tekstil şirketinin marka değeri ile şirket değeri arasında bir ilişki olup olmadığını tespit etmektir. Bu amaçla marka değeri, Japonya Ekonomi Ticaret ve Endüstri Bakanlığı tarafından oluşturulan “Hirose Yöntemi” kullanılarak hesaplanmıştır. Şirket değeri ise piyasa bazlı değerleme yöntemi olan Piyasa Değeri / Defter Değeri oranı yöntemi ile belirlenmiştir. Panel veri analizinin kullanıldığı araştırmada marka değeri ile şirket değeri arasında pozitif anlamlı ilişki olduğu tespit edilmiştir.
The aim of this study; is to determine whether there is a relationship between the brand value and the company value of 22 textile companies traded in BIST Textile Clothing and Leather sector. For this purpose, the brand value was calculated using the Hirose Method created by the Ministry of Economy, Trade and Industry of Japan. The company value is determined by the Market Value / Book Value ratio method, which is a market-based valuation method. In the study, in which panel data analysis was used, it was determined that there was a positive significant relationship between brand value and company value.
The aim of this study; is to determine whether there is a relationship between the brand value and the company value of 22 textile companies traded in BIST Textile Clothing and Leather sector. For this purpose, the brand value was calculated using the Hirose Method created by the Ministry of Economy, Trade and Industry of Japan. The company value is determined by the Market Value / Book Value ratio method, which is a market-based valuation method. In the study, in which panel data analysis was used, it was determined that there was a positive significant relationship between brand value and company value.