특허권 회계정보의 가치관련성

Abstract

This study examines the relationship between patents, sales, patents and firm value in the context of the increasing importance of intangible assets. First, we studied 179 firms whose patent rights were disclosed among 1,824 companies listed on the KOSPI market. 179 firms compares the sales growth rate of the patent right with the sales growth rate of the previous year when the patent right is disclosed for the first time. Second, the companies that disclosed patent rights to the top six industries and the companies that do not disclose patents compare and analyze the sales growth rate, and companies that disclose patent rights and companies that do not disclose patent rights. The final step is to investigate the relationship between patents and firm value through a value model. The results of this study show that, in the first stage, when the patent right is first disclosed, the sales increase rate of patent disclosure year is higher than that of the previous year. However, there was no statistical significance. In the second stage, 179 firms that have been granted patent rights are ranked among the top 6 industries among the top 6 industries (electronic parts, computer, image, sound and communication equipment manufacturing, medical materials and pharmaceutical manufacturing, Hypothesis 1.1 The hypothesis that a company that issued a patent is higher than a company that has not disclosed is supported by electronic parts, computer, video, sound and communication equipment manufacturing, medical materials and pharmaceuticals manufacturing, wholesale and commodity brokerage, Chemicals and chemical products manufacturing industry. Hypothesis 2 In the KOSDAQ market, the hypothesis that patent assets have positive effects on firm value is not supported by KOSPI market. The KOSPI samples can not verify the positive correlation between the patent rights and the enterprise value, but it is meaningful that the patent rights in the KOSDAQ market have the value relevance.