Advanced Search
MyIDEAS: Login to save this paper or follow this series

Pertinence des méthodes d'évaluation financière des marques : une étude empirique au niveau international

Contents:

Author Info

  • Adel Beldi

    ()
    (IESEG - Université Catholique de Lille)

  • Edouard Chastenet

    (ESDES Ecole de management de Lyon - Université Catholique de Lyon)

  • Jean-Claude Dupuis

    (ESDES Ecole de management de Lyon - Université Catholique de Lyon)

  • Mohamed Talfi

    (ESDES Ecole de management de Lyon - Université Catholique de Lyon)

Abstract

Face à l'absence de reconnaissance en comptabilité des marques générées en interne, la divulgation d'informations complémentaires pourrait être la solution la plus adéquate pour informer le marché sur la valeur de ces actifs incorporels. Cet article étudie la pertinence de la valorisation financière des marques et son impact sur la capitalisation boursière des entreprises qui les possèdent. Sur la base d'un échantillon de 153 observations représentant les valeurs des principales marques internationales valorisées sur trois années successives (2007-2008-2009) par deux organismes spécialisés et indépendants, les résultats de notre étude montrent que les valeurs de marques communiquées par ces derniers apportent un contenu informationnel supplémentaire pour les investisseurs et les analystes financiers afin de valoriser les entreprises qui exploitent ces marques.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://halshs.archives-ouvertes.fr/docs/00/52/61/30/PDF/Beldi_et_al_2010.pdf
Download Restriction: no

Bibliographic Info

Paper provided by HAL in its series Post-Print with number halshs-00525832.

as in new window
Length:
Date of creation: 18 Jun 2010
Date of revision:
Publication status: Published - Presented, Capital immatériel : état des lieux et perspectives, 2010, Montpellier, France
Handle: RePEc:hal:journl:halshs-00525832

Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00525832/en/
Contact details of provider:
Web page: http://hal.archives-ouvertes.fr/

Related research

Keywords: Capital immatériel ; marque ; actif incorporel ; valorisation financière ; pertinence.;

References

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
as in new window
  1. Amir, Eli & Lev, Baruch, 1996. "Value-relevance of nonfinancial information: The wireless communications industry," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 3-30, October.
  2. Carol J. Simon & Mary W. Sullivan, 1993. "The Measurement and Determinants of Brand Equity: A Financial Approach," Marketing Science, INFORMS, vol. 12(1), pages 28-52.
Full references (including those not matched with items on IDEAS)

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00525832. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD).

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 references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.

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