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The Valuation of Brands

British Food Journal, 1989
A storm of controversy has been created by Rank Hovis McDougall′s decision to capitalise its brands, including those developed within the group. The case for capitalisation is presented, and its implications and alternative methodologies discussed. A model of the actual methodology used is offered, followed by advice about the decision to value brands.
Noel Penrose, Martin Moorhouse
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Brands and Valuations

International Journal of Advertising, 1990
Like human-asset accounting and inflation accounting before it, the valuation of brands has become a hot topic among accountants. Obtaining famous brands has also been quoted as an important issue in several recent acquisitions. This paper reviews the marketing evidence concerning the valuation of brands and relates it to the expected returns from ...
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The Valuation of Brands

Marketing Intelligence & Planning, 1991
For many companies their most valuable assets are their brands, but until recently no reliable, objective methodology has existed for the analysis, evaluation and measurement of a brand and its performance. The last few years, however, have seen a burgeoning interest in brands and branding, as evidenced by the vast premiums which are being paid for ...
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Top International Brands Valuation

SSRN Electronic Journal, 2014
An integral part of quite a number of companies nowadays, a brand is an intangible asset directly influencing a business’ profitability. The present paper compares Forbes’ 2012 The World’s Most Valuable Brands rating with the results of its own evaluation based on analysing the price and price to earnings ratio of ordinary stocks and depositary ...
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Risk Analysis in Brand Valuation

SSRN Electronic Journal, 2006
After an empirical start, brand valuation has attracted the interest of both accounting practitioners and academicians. Several methods for the assessment of brand value have been developed. However, a major critique shared by these models has been the lack of objectivity.
Francesca Beccacece   +2 more
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Brand Valuation: Accounting Perspective

Global Journal of Enterprise Information System, 2017
Brands are one the most valuable assets for any business firm without any doubt. But this value is subjective in nature and it is very difficult to arrive at an absolute, quantified value for the treatment in financial statements. Last 3 decades witnessed the lots of debate in this area of discipline. This paper explores the evolution in the accounting
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The trouble with brand valuation

Journal of Brand Management, 1998
Brand valuation is an important and rapidly growing tool for assessing marketing performance. Before considering some conceptual shortcomings, language needs to be carefully defined, notably ‘brand’ and ‘brand equity’. The lack of consistency in the literature has contributed to the confusion. The writers conclude that one or more valuations are useful
Tim Ambler, Patrick Barwise
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Brand valuation: a comparison of alternative models

International Journal of Operational Research, 2009
We propose a brand valuation model, which merges objectivity with robust underlying quantitative structure, thus sharing a direct financial interpretation and providing risk analysis insights. An empirical analysis allows us to compare both numerical results and financial insights derived by analysts from the utilisation of the Hirose Methodology, the ...
BECCACECE, FRANCESCA   +1 more
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Brand Valuation – Comparison of two Valuation Methods

2014
In this paper, two different brand valuation methods are tested in a case company. As a result of the applications, two different values are determined. The values may be seen of the same order. In addition to the theoretical assumptions and the outcomes of the valuation, also source information, valuation processes as well as the different strengths ...
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Brand Valuation and IMC

2010
Pressure on marketers to demonstrate the value of their activities has been growing over the last 10 years, intensified by the 2008 recession. At the same time that the demand for marketing accountability increased, achieving it has become more difficult.
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