Valuing brands under royalty relief methodology according to international accounting and valuation standards

Rubio, Gracia; Manuel, Conrado; Pérez-Hernández, Francisco

doi:10.1016/j.redeen.2016.03.001

Cited by 8 publications

(5 citation statements)

References 21 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…This report includes Real Betis Balompié in 2019 (position 48) and 2020 (position 50), but the club is not present in the report of 2021, despite its rebranding and greater social commitment. The fact that these reports are based on a methodology such as royalty relief [73,74], which calculates brand value based on the economic performance of organisations, could be one explanation. In fact, Real Betis obtained its best position in the ranking in 2019, the season after having classified for the UEFA Europa.…”

Section: Discussionmentioning

confidence: 99%

Corporate Social Responsibility and Football Clubs: The Value of Environmental Sustainability as a Basis for the Rebranding of Real Betis Balompié in Spain

2021

View full text Add to dashboard Cite

On October 2020, Real Betis Balompié, a football club located in Seville (Andalucia), presented the Forever Green programme, a global programme of Corporate Social Responsibility (CSR) that, through the club’s foundation, enables the entity to position itself in areas of sustainable development and environment at a global level. This project was preceded by a sponsorship initiative with the Green Earth project, as well as having been the first football club to sign the United Nations’ Climate Change Now initiative. This article aims to explain the rebranding process of a sports brand based on values linked to sustainability and to assess the impact this rebranding process has had on the fans’ perception of the brand. The methodology used was a combination of in-depth interviews with the executives charged with leading the rebranding process and a convenience survey given to 100 fans to assess the impact of the initiative. The results show that both the entity and the fans agree on a holistic vision of what the CSR is, altruistic in nature, and that its initiatives should be applicable across the entire organisation. However, although the club’s link with values of the environment and sustainability is highly valued by the fans, they still do not feel directly called upon to take part in actions that the club organises.

show abstract

Section: Discussionmentioning

confidence: 99%

Corporate Social Responsibility and Football Clubs: The Value of Environmental Sustainability as a Basis for the Rebranding of Real Betis Balompié in Spain

2021

View full text Add to dashboard Cite

show abstract

“…The main reason could be the use by Brand Finance of comparable transactions (i.e. license agreements) to estimate the royalty rates, which gives this method a higher objectivity being it a market-income methodology (Rubio, Manuel & Pé rez-Hernà ndez, 2016).…”

Section: Methodsmentioning

confidence: 99%

Empirical Evidence on the Value Relevance of Brand Values across Countries

Dicuonzo¹,

Perrone²,

Dell’Atti³

2018

IBR

View full text Add to dashboard Cite

Stock prices reflect firms-related information differently depending on the environmental and institutional context. However, previous empirical studies test mainly accounting data. Since intangible assets became a crucial element for business success and brands are considered critical for value creation, correlated disclosure is proven to be value relevant for investors. The majority of accounting standards do not allo w to recognize internally generated intangible assets in the balance sheet and therefore more and more practitioners, both investors and analysts, use brand values provided by third independent parties, such as consulting firms. The purpose of this paper is to investigate whether and how brand-related information differs across countries testing the value relevance of brand values published in Brand Finance's Reports. This study aims to open a new stream of literature regarding the value relevance of non-accounting information across countries.

show abstract

“…According to recent studies in this field, Rubio et al (2016) proposed a model to determine the flow and corresponding strength of a given brand and to measure its value according to the accounting standards requirements. Yan (2018) developed a model for airline companies that allows managers to test strategies and learn from simulated decisions in a designed learning environment.…”

Section: Thematic Characteristicsmentioning

confidence: 99%

Value Drivers: Scientific Knowledge Advances and Research Avenues

Figari

Costa

Portulhak

et al. 2022

BAR, Braz. Adm. Rev.

View full text Add to dashboard Cite

This research analyzed the bibliometric characteristics of articles published in the qualified international literature on value drivers, considering the growing academic interest in the subject, the indications about the fragmentation of its discussion, and academic search for the best indicators. Bibliometric analysis based on 14 indicators was performed on 292 articles published between 1997 and 2021 to identify the most influential authors, journals, institutions and countries, the collaboration networks, and the main topics in the research field. A qualitative approach was applied to reveal the main contributions of these articles and to build an agenda for future research. Results confirm the discussion fragmentation due to the identification of six thematic clusters and the debate dispersion across several countries, institutions, researchers, and journals. The 'intellectual capital' theme, through intangible assets analysis and covering discussions on trust and organizational reputation, is emphasized. Main contributions highlight the relationship of value drivers with intellectual capital, intangible assets, corporate social responsibility, and sustainability, which indicates the relevance of these themes in identifying elements that can contribute to organizational value.

show abstract

Valuing brands under royalty relief methodology according to international accounting and valuation standards

Cited by 8 publications

References 21 publications

Corporate Social Responsibility and Football Clubs: The Value of Environmental Sustainability as a Basis for the Rebranding of Real Betis Balompié in Spain

Corporate Social Responsibility and Football Clubs: The Value of Environmental Sustainability as a Basis for the Rebranding of Real Betis Balompié in Spain

Empirical Evidence on the Value Relevance of Brand Values across Countries

Value Drivers: Scientific Knowledge Advances and Research Avenues

Contact Info

Product

Resources

About