Differentiating brand assets from goodwill assets: the artefact based approach to the accounting recognition of marketing related assets [PDF]
This article was submitted to and presented at the Canadian Academic Accounting Association (CAAA) Annual Conference.The International Accounting Standards Board is currently reviewing its conceptual framework and, as regards assets, the epistemological ...
El-Tawy, N, Tollington, T
core +1 more source
Concept of brand valuation: Does it really add value? [PDF]
The focus of our paper will be to discuss the most important features that the concept of brand valuation faces, to make comparison of current methodologies of brand valuation, and to create conclusions/lessons how brand valuation challenges modern brand
Bazley Candice, Perović Nikola
doaj
Modeling Brand Selection Evaluation in the Banking Industry [PDF]
Objective Trademark is one of the most important intangible assets of the companies, which includes the brand name of the products and the brand name of the company.
Mostafa Esfandiari +2 more
doaj +1 more source
"Looking behind the veil": invisible corporate intangibles, stories, structure and the contextual information content of disclosure [PDF]
Purpose – This paper aims to use a grounded theory approach to reveal that corporate private disclosure content has structure and this is critical in making "invisible" intangibles in corporate value creation visible to capital market participants ...
Holland, J.
core +1 more source
Digital Coupon Promotion and Inventory Strategies of Omnichannel Brands
This paper investigates when an omnichannel brand should offer digital coupons in the online and buy-online-and-pick-up-in-store (BOPS) channels and, if so, the joint decision of coupon face value and store inventory.
Yue Zhang, Xiaojian Hu
doaj +1 more source
Mapping Brand Associative network for “Agriculture Bank of IRAN” and “Tejarat Bank” Using “Brand Concept Map” technique (case study: university students in Tehran) [PDF]
Despite increasing competition in the banking industry of Iran, creating more value for customers, in order to maintain and improve the competitive position of banks is necessary. Identify the valuation method and the formation of concepts related to the
Shahriar Azizi, Mohamad Reza Bolur Parsa
doaj +1 more source
Analysis of the Valuation of Tesla Inc [PDF]
Tesla, as a world-famous electric vehicle brand, has been continuously innovating and leading the industry. In recent years, Tesla’s share price has also been at a high level.
Zhu Ziyu
doaj +1 more source
Stress and Decision Making: Effects on Valuation, Learning, and Risk-taking [PDF]
A wide range of stressful experiences can influence human decision making in complex ways beyond the simple predictions of a fight-or-flight model. Recent advances may provide insight into this complicated interaction, potentially in directions that ...
Delgado, Mauricio R. +1 more
core +2 more sources
Exploring the intellectual capital and financial capital interface: an artefact-based criteria approach to the recognition of ‘organisational’ assets [PDF]
This article was submitted to and presented at the 32nd European Accounting Association Annual Conference.Design: Normative, conceptually based. Purpose: The paper presents asset recognition criteria based on the idea that an asset should be functional,
El-Tawy, N, Tollington, T
core +1 more source
Construction RBI index – role of brand index - for brand valuation insurance company
In fact in recent years in Vietnam, general corporate valuation and pricing of insurance companies operating in particular for corporate restructuring more difficult, especially brand valuation issues.
Hồ Thủy Tiên
doaj

