Brands and valuations
John Saunders
Like human-asset accounting and inflation accounting before it, the valuation of brands has become a hot topic among accountants. Obtaining famous brands has also been quoted as an important issue in several recent acquisitions. This paper reviews the marketing evidence concerning the valuation of brands andrelates it to the expected returns from acquisitions. It finds that the case for the valuation of brands and acquisitions in general is not favourable.
...a rose By any other name would smell as sweet.
William Shakespeare
A hamburger by any other name costs twice as much....