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Why aren't brand names regognized as intangible assets in the financial Statements? A study of the subjectivity of brand valuation
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Resumo(s)
The goal of this paper is to determine and to quantify how subjective brand valuation is.
To do so, we review the different valuation methods and apply the Hirose model to a
sample of 20 US companies from the technology sector. Even if the results vary in
function of the rankings we choose as a comparison, we may identify the trend that
brands are usually overvalued in those rankings. It explains why internally generated
goodwill (which includes brand names) is not recognized as an intangible asset in the
financial statements.
Descrição
Palavras-chave
Brand valuation Goodwill Intangible assets