The brand accounting side‐show

Tollington, Tony

doi:10.1108/10610429910272484

Cited by 8 publications

(3 citation statements)

References 23 publications

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“…Interbrand utilizes industry feedback and market research to examine the role of the brand in the company"s sales, develop an assessment of the brand"s strength and future risk, and conclude with an overall brand value. Interbrand uses their technique to satisfy the valuation needs of its customers, as well as in the production of its annual list of the best global brands in partnership with the publications Financial World and Business Week and the effectiveness of the Interbrand valuation method has been noted by numerous researchers including Farquhar 1989;Keller 1993;Tollington 1999;and Seetharaman et al 2001. For the independent variables, secondary data has been collected and collated using publicly available annual reports and 10-K forms.…”

Section: Methodsmentioning

confidence: 99%

An Analysis Of Brand Equity Determinants: Gross Profit, Advertising, Research, And Development

Smith

Gradojević²,

Irwin³

2011

JBER

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The topic of brand equity continues to be of great importance to private sector firms in the creation and development of both product and company brand strategy. This study analyzes the relationship of different variables and brand equity with the purpose of providing useful insight into brand management and advancement. This research approach is unique in its use of private sector generated measures of brand equity as the main data source. The methodology entails collecting financial information from a list of publicly traded companies evident on the annual Interbrand ranking of top brand values, then executing statistical analysis using correlation and regression. Results make evident a significant positive correlation between brand equity and gross profit, advertising expense, and research and development expense. However, findings reveal that advertising is not as important a driver of brand equity in the short-term as put forward in previous research and evidence suggesting the presence of dynamics and non-linear effects exists.

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Section: Methodsmentioning

confidence: 99%

An Analysis Of Brand Equity Determinants: Gross Profit, Advertising, Research, And Development

Smith

Gradojević²,

Irwin³

2011

JBER

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“…Differential unit price of the brand in comparison with a generic product is the valuation technique known as "Price premium" (Ambler & Barwise, 1998;Tollington, 1999;Smith & Parr, 2000; company (Damodaran, 1996;Fernandez, 2001). According to the comparison of financial profitability, this study has found two different methods of brand valuation.…”

Section: Literature Reviewmentioning

confidence: 99%

Brand Valuation of Commercial Banks in Bangladesh: An Application of Marketing Profitability

Hasan¹,

Ullah²,

Bhattacharjee³

2015

JBTP

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The competitive race of banking sector in the world economy is rapidly enforcing the importance of brand valuation. The acceptance of brand valuation has been questionable in several times due to the subjective measurement that derives from customers’ volatile perceptions. At the same time, financially focused model provides only an assessment of the economic value of brand. It is still a challenging task to compute the brand valuation depending only on financial data. Interbrand technique (2004) is one of the best approaches of calculating brand value within the community of marketing. Our valuation approach followed the A.C. Nielsen valuation model (2006) for valuing brand which is multiple of “Annual sales of representative brand”, “Net operating margin”, “Relative brand strength”, and “Perpetual annuity NPV discount factor”. This paper explores the Brand Valuation (BV) and identifies the relative position of banks based on measuring marketing contribution. Data have been collected from first generation private commercial bank’s annual reports and analyzed by using perpetual NPV continuous discount factor. The objective measure of BV for commercial banks was developed using Net Marketing Contribution (NMC), Relative Brand Strength (RBS) and Perpetual Net Present Value Continuous Discount Factor (PNPVCDF). The measures of brand valuation will ease the understanding regarding marketing profitability, brand performance and relative position in the competitive field.

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“…In addition, purchased brand valuations often rely upon discounted cashflow techniques provided that such valuations do not breach the amount of goodwill, purchased as part of a business transaction. The DCF value is therefore constrained by the original/historic cost, that is, transaction-based cost of goodwill (see Tollington, 1999). The above``economic benefit/transaction'' linkage of ideas is thereby not only reinforced, it also shows first, the dominance of a transaction-based HC over DCF approaches and second, the reluctance of the accounting profession to move away from a traditional double entry, original/historic cost, transaction-based view of the balance sheet.…”

Section: Cognitive Assumptions Underlying the Existing Definitions Of An Asset And The Problems Associated With Themmentioning

confidence: 99%

The cognitive assumptions underpinning the accounting recognition of assets

Tollington

2000

Management Decision

Self Cite

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This paper presents an examination of the cognitive assumptions underpinning the accounting recognition of assets, in particular, internally created intangible assets such as brands, software and patents. The purpose is to examine, in broad terms, how accountants view these assets and, also, to assess whether accountants, themselves, are aware of the restrictive nature of their disclosure practices. It is supported by a small questionnaire of accountants to see whether there is some support for this assertion. Intangible assets are becoming paramount in the governance of companies and it is, therefore, pertinent for management to have relevant financial information about them. An important first step is to persuade accountants to recognise them.

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The brand accounting side‐show

Cited by 8 publications

References 23 publications

An Analysis Of Brand Equity Determinants: Gross Profit, Advertising, Research, And Development

An Analysis Of Brand Equity Determinants: Gross Profit, Advertising, Research, And Development

Brand Valuation of Commercial Banks in Bangladesh: An Application of Marketing Profitability

The cognitive assumptions underpinning the accounting recognition of assets

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