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A taxonomy approach to brand value: a matter of logics
[Une approche taxonomique de l'évaluation de la marque : une affaire de logiques]

Author

Listed:
  • Emmanuel Laffort

    (CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour)

  • Véronique Blum

Abstract

Assuming that the brand is a polymorphic object (accounting or intangible asset), to which various functions are assigned (reputation carrier – warranties to customers carrier…) as well as a variety of information flow responsibility (signify – announce – differentiate), it follows that there should be many approaches to evaluate it. The present work ambitions to provides cornerstones for a rapprochement between the context of evaluation and the accurate methodologies to address the expected evaluation.

Suggested Citation

  • Emmanuel Laffort & Véronique Blum, 2018. "A taxonomy approach to brand value: a matter of logics [Une approche taxonomique de l'évaluation de la marque : une affaire de logiques]," Post-Print hal-03336012, HAL.
    • Handle: RePEc:hal:journl:hal-03336012
    Note: View the original document on HAL open archive server: https://hal.science/hal-03336012
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    References listed on IDEAS

    as
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    3. Stewart C. Myers, 1984. "Finance Theory and Financial Strategy," Interfaces, INFORMS, vol. 14(1), pages 126-137, February.
    4. Adel Beldi & Edouard Chastenet & Jean-Claude Dupuis & Mohamed Talfi, 2010. "Pertinence des méthodes d'évaluation financière des marques : une étude empirique internationale," Post-Print halshs-00753167, HAL.
    5. Élisabeth Walliser, 2001. "La mesure comptable des marques," Post-Print hal-00484035, HAL.
    6. Graham, John R. & Harvey, Campbell R., 2001. "The theory and practice of corporate finance: evidence from the field," Journal of Financial Economics, Elsevier, vol. 60(2-3), pages 187-243, May.
    7. Véronique Blum & Emmanuel Laffort, 2017. "De la querelle des universaux à la querelle des comptables au sujet de la Juste Valeur," Post-Print hal-01763179, HAL.
    8. Richard S. Ruback, 2011. "Downsides and DCF: Valuing Biased Cash Flow Forecasts," Journal of Applied Corporate Finance, Morgan Stanley, vol. 23(2), pages 8-17, June.
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    10. Élisabeth Walliser, 2001. "La mesure comptable des marques," Post-Print hal-02072546, HAL.
    11. Véronique Blum & Emmanuel Laffort, 2017. "De la querelle des universaux à la querelle des comptables au sujet de la Juste Valeur," Grenoble Ecole de Management (Post-Print) hal-01763179, HAL.
    12. Power, Michael, 1996. "Making things auditable," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 289-315.
    Full references (including those not matched with items on IDEAS)

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