Introducing the Financial Brand Impact Adjustor in the VIM Model for Appraising the Brand of an Unlisted Company

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Introducing the Financial Brand Impact Adjustor in the VIM Model for Appraising the Brand of an Unlisted Company

Popis výsledku v původním jazyce

The paper focuses on valuing brands with a positive or negative financial brand impact by using the proprietary VIM model. First the basic methodological approaches of brand valuation for determining fair value in the sense of IFRS 13 are defined. Then we elaborate the importance of the financial brand impact which we use to reflect the positive or negative financial impact of the quality of the brand to be valued. Furthermore we provide the theoretical implications of the financial brand impact for adjusting the WACC of the firm and WACC attributable to the brand to be valued, respectively. Here we go beyond the available brand relevance methods and metrics which just take the buying behavior into account by not bridging the gap into the financial impact. In the end we present an illustrative case study showing the basic application and principles of using the VIM model in both applications by valuing a brand creating additional equity value of the firm and a brand having a negative i

Název v anglickém jazyce

Introducing the Financial Brand Impact Adjustor in the VIM Model for Appraising the Brand of an Unlisted Company

Popis výsledku anglicky

The paper focuses on valuing brands with a positive or negative financial brand impact by using the proprietary VIM model. First the basic methodological approaches of brand valuation for determining fair value in the sense of IFRS 13 are defined. Then we elaborate the importance of the financial brand impact which we use to reflect the positive or negative financial impact of the quality of the brand to be valued. Furthermore we provide the theoretical implications of the financial brand impact for adjusting the WACC of the firm and WACC attributable to the brand to be valued, respectively. Here we go beyond the available brand relevance methods and metrics which just take the buying behavior into account by not bridging the gap into the financial impact. In the end we present an illustrative case study showing the basic application and principles of using the VIM model in both applications by valuing a brand creating additional equity value of the firm and a brand having a negative i

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název statě ve sborníku

Recent Advvances in Energy, Environment, Economics and Technological Innovation

ISBN

978-960-474-343-8

ISSN

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e-ISSN

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Počet stran výsledku

7

Strana od-do

157-163

Název nakladatele

WSEAS Press

Místo vydání

Paris, France

Místo konání akce

Paris, France

Datum konání akce

1. 1. 2013

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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