IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-03336012.html
   My bibliography  Save this paper

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
    as

    Download full text from publisher

    File URL: https://hal.science/hal-03336012/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Stewart C. Myers, 1984. "Finance Theory and Financial Strategy," Interfaces, INFORMS, vol. 14(1), pages 126-137, February.
    2. 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.
    3. Élisabeth Walliser, 2001. "La mesure comptable des marques," Post-Print hal-00484035, HAL.
    4. 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.
    5. 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.
    6. 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.
    7. Edouard Chastenet, 2012. "Une norme internationale sur l'évaluation des marques : utilité pour les utilisateurs et les préparateurs des états financiers," Post-Print halshs-00753168, HAL.
    8. Myers, Stewart C., 1977. "Determinants of corporate borrowing," Journal of Financial Economics, Elsevier, vol. 5(2), pages 147-175, November.
    9. Adel Beldi & Edouard Chastenet & Jean-Claude Dupuis & Mohamed Talfi, 2010. "Pertinence des méthodes d'évaluation financière des marques : une étude empirique au niveau international," Post-Print halshs-00525832, HAL.
    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)

    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. Jan Vlachý, 2009. "Strategie podniku a finanční teorie [Corporate strategy and financial theory]," Politická ekonomie, Prague University of Economics and Business, vol. 2009(2), pages 147-162.
    2. ManYing Kang & Marcel Ausloos, 2017. "An Inverse Problem Study: Credit Risk Ratings as a Determinant of Corporate Governance and Capital Structure in Emerging Markets: Evidence from Chinese Listed Companies," Economies, MDPI, vol. 5(4), pages 1-23, November.
    3. Luca Riccetti & Alberto Russo & Mauro Gallegati, 2015. "An agent based decentralized matching macroeconomic model," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 10(2), pages 305-332, October.
    4. Koh, SzeKee & Durand, Robert B. & Watson, Iain, 2011. "Seize the moment: Opportunism in Australian capital markets," Pacific-Basin Finance Journal, Elsevier, vol. 19(4), pages 374-389, September.
    5. Anoshkina, Ekaterina S. (Аношкина, Екатерина) & Markovskaya, Elizaveta I. (Марковская, Елизавета), 2018. "Empirical Analysis of Capital Structure Determinants of Russian Oil and Gas Companies [Анализ Структуры Капитала Российских Компаний Нефтегазового Сектора]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 5, pages 80-109, October.
    6. Guedes, José & Santos, Pedro, 2016. "Valuing an offshore oil exploration and production project through real options analysis," Energy Economics, Elsevier, vol. 60(C), pages 377-386.
    7. Wenlian Gao & Feifei Zhu & Kai Chen, 2023. "The role of bank lenders in firm leverage adjustments," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 46(1), pages 63-97, February.
    8. Drobetz, Wolfgang & Pensa, Pascal & Wöhle, Claudia B., 2004. "Kapitalstrukturtheorie in Theorie und Praxis: Ergebnisse einer Fragebogenuntersuchung," Working papers 2004/09, Faculty of Business and Economics - University of Basel.
    9. Rajeswari Sengupta, 2014. "Firm dollar debt and central bank dollar reserves: Empirical evidence from Latin America," Indira Gandhi Institute of Development Research, Mumbai Working Papers 2014-013, Indira Gandhi Institute of Development Research, Mumbai, India.
    10. Georg Wamser, 2014. "The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 76(5), pages 764-781, October.
    11. Gu, Xin & Cui, Tingfei & Hu, Yingquan, 2016. "新常态下商业银行和企业两部门杠杆联动的微观机制和宏观效应 [Micromechanism and Macro effect of Leverage Dynamics between Commercial Banks and Enterprises under New Norm]," MPRA Paper 49491, University Library of Munich, Germany.
    12. Zhe Li & Oksana Pryshchepa & Bo Wang, 2023. "Financial experts on the top management team: Do they reduce investment inefficiency?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(1-2), pages 198-235, January.
    13. Elmina Homapour & Larry Su & Fabio Caraffini & Francisco Chiclana, 2022. "Regression Analysis of Macroeconomic Conditions and Capital Structures of Publicly Listed British Firms," Mathematics, MDPI, vol. 10(7), pages 1-28, March.
    14. Rana El Bahsh & Ali Alattar & Aziz N. Yusuf, 2018. "Firm, Industry and Country Level Determinants of Capital Structure: Evidence from Jordan," International Journal of Economics and Financial Issues, Econjournals, vol. 8(2), pages 175-190.
    15. Robert Martin Hull, 2023. "Nonprofits and C Corporations: Performance Comparison," IJFS, MDPI, vol. 11(1), pages 1-39, January.
    16. Adrian Lei & Martin Yick & Keith Lam, 2013. "Does tax convexity matter for risk? A dynamic study of tax asymmetry and equity beta," Review of Quantitative Finance and Accounting, Springer, vol. 41(1), pages 131-147, July.
    17. Sjur Westgaard & Amund Eidet & Stein Frydenberg & Thor Christian Grosås, 2008. "Investigating the Capital Structure of UK Real Estate Companies," Journal of Property Research, Taylor & Francis Journals, vol. 25(1), pages 61-87, August.
    18. Bettina Freitag & Lukas Häfner & Verena Pfeuffer & Jochen Übelhör, 2020. "Evaluating investments in flexible on-demand production capacity: a real options approach," Business Research, Springer;German Academic Association for Business Research, vol. 13(1), pages 133-161, April.
    19. Bolton, Patrick & Wang, Neng & Yang, Jinqiang, 2019. "Investment under uncertainty with financial constraints," Journal of Economic Theory, Elsevier, vol. 184(C).
    20. Andrew Benito, 2003. "The capital structure decisions of firms: is there a pecking order?," Working Papers 0310, Banco de España.

    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:hal:journl:hal-03336012. 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: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    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.