Pertinence des méthodes d'évaluation financière des marques. Une étude empirique internationale

Adel Beldi, Édouard Chastenet, Jean-Claude Dupuis and Mohamed Talfi

Revue française de gestion, 2010, vol. n° 207, issue 8, 153-168

Abstract: Given the lack of financial statement recognition for brands generated internally, the disclosure of information could be appropriate to inform the market about the value of such intangible assets. In this article, we test the value relevance of the financial value of brands and its impact on the market capitalization of companies that own them. Based on a sample of 153 observations representing the values of the major international brands valued over three years period (2007-2009) by two independent and specialized agencies, empirical findings suggest that brand values communicated by these latter provide additional information content to investors and financial analysts to value companies owning these brands.

Date: 2010
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=RFG_207_0153 (application/pdf)
http://www.cairn.info/revue-francaise-de-gestion-2010-8-page-153.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:rfglav:rfg_207_0153

Access Statistics for this article

More articles in Revue française de gestion from Lavoisier
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().