Why aren't brand names regognized as intangible assets in the financial Statements? A study of the subjectivity of brand valuation

Detalhes bibliográficos
Autor(a) principal: Royers, Jade Michele
Data de Publicação: 2015
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/15661
Resumo: The goal of this paper is to determine and to quantify how subjective brand valuation is. To do so, we review the different valuation methods and apply the Hirose model to a sample of 20 US companies from the technology sector. Even if the results vary in function of the rankings we choose as a comparison, we may identify the trend that brands are usually overvalued in those rankings. It explains why internally generated goodwill (which includes brand names) is not recognized as an intangible asset in the financial statements.
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spelling Why aren't brand names regognized as intangible assets in the financial Statements? A study of the subjectivity of brand valuationBrand valuationGoodwillIntangible assetsDomínio/Área Científica::Ciências Sociais::Economia e GestãoThe goal of this paper is to determine and to quantify how subjective brand valuation is. To do so, we review the different valuation methods and apply the Hirose model to a sample of 20 US companies from the technology sector. Even if the results vary in function of the rankings we choose as a comparison, we may identify the trend that brands are usually overvalued in those rankings. It explains why internally generated goodwill (which includes brand names) is not recognized as an intangible asset in the financial statements.Alves, SaraColmant, BrunoRUNRoyers, Jade Michele2015-10-23T09:05:17Z2015-062015-06-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/15661TID:201474107enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T03:51:56Zoai:run.unl.pt:10362/15661Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:22:43.236749Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Why aren't brand names regognized as intangible assets in the financial Statements? A study of the subjectivity of brand valuation
title Why aren't brand names regognized as intangible assets in the financial Statements? A study of the subjectivity of brand valuation
spellingShingle Why aren't brand names regognized as intangible assets in the financial Statements? A study of the subjectivity of brand valuation
Royers, Jade Michele
Brand valuation
Goodwill
Intangible assets
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
title_short Why aren't brand names regognized as intangible assets in the financial Statements? A study of the subjectivity of brand valuation
title_full Why aren't brand names regognized as intangible assets in the financial Statements? A study of the subjectivity of brand valuation
title_fullStr Why aren't brand names regognized as intangible assets in the financial Statements? A study of the subjectivity of brand valuation
title_full_unstemmed Why aren't brand names regognized as intangible assets in the financial Statements? A study of the subjectivity of brand valuation
title_sort Why aren't brand names regognized as intangible assets in the financial Statements? A study of the subjectivity of brand valuation
author Royers, Jade Michele
author_facet Royers, Jade Michele
author_role author
dc.contributor.none.fl_str_mv Alves, Sara
Colmant, Bruno
RUN
dc.contributor.author.fl_str_mv Royers, Jade Michele
dc.subject.por.fl_str_mv Brand valuation
Goodwill
Intangible assets
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
topic Brand valuation
Goodwill
Intangible assets
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
description The goal of this paper is to determine and to quantify how subjective brand valuation is. To do so, we review the different valuation methods and apply the Hirose model to a sample of 20 US companies from the technology sector. Even if the results vary in function of the rankings we choose as a comparison, we may identify the trend that brands are usually overvalued in those rankings. It explains why internally generated goodwill (which includes brand names) is not recognized as an intangible asset in the financial statements.
publishDate 2015
dc.date.none.fl_str_mv 2015-10-23T09:05:17Z
2015-06
2015-06-01T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/15661
TID:201474107
url http://hdl.handle.net/10362/15661
identifier_str_mv TID:201474107
dc.language.iso.fl_str_mv eng
language eng
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instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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