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

  • Adel Beldi


    (IESEG - Université Catholique de Lille)

  • Edouard Chastenet

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

  • Jean-Claude Dupuis

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

  • Mohamed Talfi

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

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.

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

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Date of creation: 18 Jun 2010
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Publication status: Published in Capital immatériel : état des lieux et perspectives, Jun 2010, Montpellier, France. Pas de pagination (fichiers sur CD-ROM), 2010
Handle: RePEc:hal:journl:halshs-00525832
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  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.
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