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Pertinence des méthodes d'évaluation financière des marques : une étude empirique internationale

Author

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  • A. Beldi

    (UMR CNRS 8179 - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique)

  • E. Chastenet
  • J.C. Dupuis
  • M. Talfi

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 à 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.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • A. Beldi & E. Chastenet & J.C. Dupuis & M. Talfi, 2010. "Pertinence des méthodes d'évaluation financière des marques : une étude empirique internationale," Post-Print halshs-00558426, HAL.
    • Handle: RePEc:hal:journl:halshs-00558426
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    Cited by:

    1. Zakaria Nejjari & Hanane Aamoum, 2023. "The Impact of Intellectual Capital on Profitability, Market Value, Productivity, and Return on Equity: Empirical Evidence from Moroccan ICT Firms," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 14(2), pages 1734-1748, June.
    2. 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.

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