IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/27490.html
   My bibliography  Save this paper

Coyuntura económica y variación en la valoración financiera de una marca
[Economic conditions and changes in the financial valuation of a brand]

Author

Listed:
  • Pérez Mantecón, María
  • Barajas, Angel

Abstract

It is increasingly common to use concepts such as intangible assets or intellectual capital. It has been frequent buying and selling companies for prices much higher value than book value. In this context, it seems relevant to study how to determine the brand financial value (global brand)-understood as a set of visual elements, intellectual property rights and all organizational elements that have a business- as well as its role increasing the market price of the company. The theoretical development is illustrated by a case study in particular: Adolfo Domínguez. It is noted that the assessments, using the same pattern but changing some parameters, vary in a range between about 43 and more than 61 million Euros. It is therefore concluded that, even in the most objective models appear subjective and economic circumstances that influence the market by providing higher valuations in good times and lower valuations in times of crisis.

Suggested Citation

  • Pérez Mantecón, María & Barajas, Angel, 2010. "Coyuntura económica y variación en la valoración financiera de una marca [Economic conditions and changes in the financial valuation of a brand]," MPRA Paper 27490, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:27490
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/27490/1/MPRA_paper_27490.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Cravens, Karen S. & Guilding, Chris, 1999. "Strategic brand valuation: A cross-functional perspective," Business Horizons, Elsevier, vol. 42(4), pages 53-62.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Soumya Sarkar & Titas Bhattacharjee, 2017. "Impact of Voluntary Disclosures on Corporate Brand Equity," Corporate Reputation Review, Palgrave Macmillan, vol. 20(2), pages 125-136, May.
    2. Fabio Santini, 2013. "Strategic Management Accounting and financial performance in the small and medium sized Italian manufacturing enterprises," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(1), pages 77-107.
    3. Bilal Gerekan & Abdulkadir Pehlivan & Mahmut Kocan, 2019. "The Effect of Firm Growth on Brand Value: Evidence from Brand Finance Turkey-100," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 9(9), pages 1067-1076, September.
    4. Franco Cescon & Antonio Costantini & Luca Grassetti, 2019. "Strategic choices and strategic management accounting in large manufacturing firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 605-636, September.
    5. Frank Figge, 2004. "Stakeholder und Unternehmensrisiko," Risk and Insurance 0408001, University Library of Munich, Germany.
    6. Ralitsa Dimitrova, 2017. "Assessment of recognition of the brand - approaches and challenges," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 92-114.
    7. Liu, Juan & Sporleder, Thomas L., 2007. "Growth-related Measures of Brand Equity Elasticity for Food Firms," International Food and Agribusiness Management Review, International Food and Agribusiness Management Association, vol. 10(1), pages 1-17.
    8. Lindberg Leite, 2024. "Brand valuation: how convergent (or divergent) are global brand rankings and how correlated is brand value to enterprise value?," Journal of Marketing Analytics, Palgrave Macmillan, vol. 12(2), pages 375-389, June.
    9. Cadez, Simon & Guilding, Chris, 2008. "An exploratory investigation of an integrated contingency model of strategic management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 836-863.

    More about this item

    Keywords

    Brand value; Hirose; Economic conditions; finance;
    All these keywords.

    JEL classification:

    • M31 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Marketing
    • L67 - Industrial Organization - - Industry Studies: Manufacturing - - - Other Consumer Nondurables: Clothing, Textiles, Shoes, and Leather Goods; Household Goods; Sports Equipment
    • G3 - Financial Economics - - Corporate Finance and Governance

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:27490. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.