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The valuation of brands as an intangible asset: over estimation or under estimation of a company?s worth?

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F11%3A43867476" target="_blank" >RIV/70883521:28120/11:43867476 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    The valuation of brands as an intangible asset: over estimation or under estimation of a company?s worth?

  • Original language description

    The value of a brand is an important asset for businesses in this era of globalization. Brands are different from other assets because they are intangible in nature. Reputable brands have over the years served as a source of competitive advantage for firms. However, there are still different opinions among marketers and financial accountants on whether to include the value of a brand in the balance sheet of firms. The bone of contention is not about whether the brand is an asset or not, but rather aboutthe methods that can be used to provide a comprehensive valuations that will be acceptable by the various stakeholders of a business. This study explores the various methods used in the valuation of brands and their implications on the value of the firm. In doing this, brand valuation methods are discussed and the implications of the use of the various methods are provided. The study concludes by giving recommendations as to how managers must approach the phenomenon of brand valuation i

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2011

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    Sborník příspěvků z mezinárodní konference Evropské finanční systémy 2011

  • ISBN

    978-80-210-5509-4

  • ISSN

  • e-ISSN

  • Number of pages

    1

  • Pages from-to

    8

  • Publisher name

    Masarykova univerzita v Brně

  • Place of publication

    Brno

  • Event location

    Brno

  • Event date

    Jun 3, 2011

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article