Investigating the effect of brand value on the relationship between business reputation and future performance

Document Type : Original Article

Authors

1 Assistant Professor of Islamic Azad University, Tehran South Branch

2 iau

3 Master of Accounting ,Institute for Higher Education Parandak , Iran

Abstract

Today, every company tends to have a stronger brand than other competitors. All for-profit and non-profit companies in the world are looking to increase their brand value in domestic and foreign markets, sell and ultimately be more profitable. Business credit plays an essential role in the business activities of any company and business credit in the company reflects the level of trust of suppliers and creditors in the company and is a short-term financing tool. Therefore, the purpose of this study is to investigate whether brand value has a significant effect on the relationship between business reputation and future performance or not? The statistical population of companies listed on the Tehran Stock Exchange between 2012 and 1399 and using the information of 118 companies and multivariate linear regression method, the hypothesis was tested. The test results of the first hypothesis show that commercial credit has a significant relationship with future performance. Also, the results of the second hypothesis indicate that the interactive variable brand value * business reputation has a significant relationship with future performance.

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