TURİZM ŞİRKETLERİNDE RAPORLANAN MARKA DEĞERİNİN ŞİRKETLERİN KÂRLILIĞINA VE SERMAYE YAPILARINA ETKİSİ
EFFECTIVENESS ANALYSIS OF THE ACCOUNTABLE TRADEMARK VALUE ON THE PROFITABILITY AND THE CAPITAL STRUCTURES IN TOURISM COMPANIES

Summary/Abstract: Aim:The aim of this study is to present a proposal for a clear reporting of the brand value of companies that operate on national and international scale.Methods:In this study, using data analysis method, is analyzed the "trademark value" account shown in the financial tables of the tourism companies traded on the BIST with the effect on the profitability of them and the share in the total capital.Finding:As a result of this study it has been determined that the trademark value can not be accountably reported on the balance-sheets. Results:As a result, it has become clear that the brand value of companies must be clearly accounted for in the correct determination of the true market value of the companies or in many issues involving companies such as consolidations.

• Details
• Contents