跳至主要内容

The Concept of Brand Insecurity & Its Measurement for ISO 10668 Valuations

Read full paper at:
http://www.scirp.org/journal/PaperInformation.aspx?PaperID=52285#.VI-LwsnQrzE

This paper facilitates the valuation of intangible assets in accordance with ISO 10668. It indicates a method to assess brand values when a company’s brand is inadvertently undermined by the actions of others who market similar products. The paper reports on commercial phenomena in China and provides conceptual analysis to enable company accounts to reflect the quantified phenomena. The paper defines an innovative concept-brand insecurity. It then argues for an accounting methodology to standardize, and make more accurate, the valuation of brands in situations which indicate brand insecurity. A leading feature of the index proposed for brand insecurity is its usefulness in comparisons between years, companies and diverse brands. This paper is the first to operationalize the incomes approach to brand insecurity in accordance with ISO 10668.
Cite this paper
Yuan, D. and Shaw, R. (2014) The Concept of Brand Insecurity & Its Measurement for ISO 10668 Valuations. Journal of Financial Risk Management, 3, 177-184. doi: 10.4236/jfrm.2014.34015. 
 

[1] Aaler, D. (1996). Measuring Brand Equity across Products and Markets. California Management Review, 38, 102-120.
http://dx.doi.org/10.2307/41165845
[2] Abratt, R., & Bick, G. (2003). Valuing Brands and Brand Equity: Methods and Processes. Journal of Applied Management and Entrepreneurship, 8, 21-39.
[3] Agarwal, D. R. (2012). Accounting for Intellectual Capital. The Management Accountant, 47, 1298-1305.
[4] Assmann, S. (2013). Reassessing Food Safety, Risk and Globalization in China and Japan: An Overview of Emerging Research Trends. Food, Culture and Society: An International Journal of Multidisciplinary Research, 16, 7-19.
[5] Bai, J., Zhang, C., & Jiang, J. (2013). The Role of Certificate Issuer on Consumers’ Willingness to Pay for Milk Traceability in China. Agricultural Economics, 44, 537-544.
http://dx.doi.org/10.1111/agec.12037
[6] Beccacece, F., Borgonovo, E., & Reggiani, F. (2006). Risk Analysis in Brand Valuation. SSRN eLibrary, 1-21.
http://ssrn.com/abstract=931023
[7] Bently, L., Davis, J., & Ginsburg, J. C. (2008). Trade Marks and Brands: An Interdisciplinary Critique. New York: Cambridge University Press.
http://dx.doi.org/10.1017/CBO9780511495212
[8] Brand Valuation Forum (2008). Ten Principles of Monetary Brand Valuation (P. Gregory, Trans.). Berlin: German Society of Brand Research and German Brands Association Markenverband.
[9] Cañibano, L., Covarsí, M. G.-A., & Sánchez, M. P. (1999). The Value Relevance and Managerial Implications of Intangibles: A Literature Review. OECD.
[10] Custance, P., Walley, K., & Jiang, D. (2012). Crisis Brand Management in Emerging Markets. Marketing Intelligence & Planning, 30, 18-32.
http://dx.doi.org/10.1108/02634501211193895
[11] Du, X. J., Liu, H., Bao, L. J., & Huang, P. (2013). Chinese Cross-Border Mergers and Acquisitions: Strategic Types, Organizational Factors and Enterprise Growth. Journal of Asia Business Studies, 7, 171-184.
http://dx.doi.org/10.1108/15587891311319459
[12] Fisk, P. (2003). Brands Pulling Rank. Brand Strategy, 31. http://www.highbeam.com/doc/1G1-110915710.html
[13] Franzen, G., & Moriarty, S. E. (2009). The Science and Art of Branding. Armonk, NY: M.E. Sharpe.
[14] Gao, H., Knight, J. G., Zhang, H., & Mather, D. (2011). Guilt by Association: Heuristic Risks for Foreign Brands during a Product-Harm Crisis in China. Journal of Business Research, 66, 1044-1051.
[15] Göb, R., McCollin, C., & Ramalhoto, M. (2007). Ordinal Methodology in the Analysis of Likert Scales. Quality & Quantity, 41, 601-626.
http://dx.doi.org/10.1007/s11135-007-9089-z
[16] Greyser, S. A. (2009). Corporate Brand Reputation and Brand Crisis Management. Management Decision, 47, 590-602.
http://dx.doi.org/10.1108/00251740910959431
[17] Guilding, C., & Pike, R. (1994). An Exploratory Study of the Managerial Implications of Valuing Brands. British Journal of Management, 5, 101-111.
http://dx.doi.org/10.1111/j.1467-8551.1994.tb00071.x
[18] Haxthausen, O. (2009). Valuing Brands and Brand Investments: Key Learnings and Future Expectations. Journal of Brand Management, 17, 18-25.
http://dx.doi.org/10.1057/bm.2009.12
[19] ISO 10668 (2010). International Standard ISO 10668: Brand Valuation—Requirements for Monetary Brand Valuation: Evaluation d’une marque—Exigences pour l’évaluationmonétaired’une marque. Geneva: ISO Copyright Office.
[20] Kirk, C. P., Ray, I., & Wilson, B. (2013). The Impact of Brand Value on Firm Valuation: The Moderating Influence of Firm Type. Journal of Brand Management, 20, 488-500.
http://dx.doi.org/10.1057/bm.2012.55
[21] Kitchen, P. J. (2010). Integrated Brand Marketing and Measuring Returns. New York: Palgrave Macmillan.
http://dx.doi.org/10.1057/9780230297340
[22] Likert, R. (1932). A Technique for the Measurement of Attitudes. New York: Archives of Psychology.
[23] Melo, T., & Galan, J. I. (2011). Effects of Corporate Social Responsibility on Brand Value. Journal of Brand Management, 18, 423-437.
http://dx.doi.org/10.1057/bm.2010.54
[24] Menninger, J., & Wellens, L. (2011). Valuation Standards and the German Restructuring Regulations. Tax Management Transfer Pricing Report, 20, 233-235.
[25] Moschis, G., Ong, F. S., Mathur, A., Yamashita, T., & Benmoyal-Bouzaglo, S. (2011). Family and Television Influences on Materialism: A Cross-Cultural Life-Course Approach. Journal of Asia Business Studies, 5, 124-144.
http://dx.doi.org/10.1108/15587891111152302
[26] Olins, W. (2011). Getting the Measure of Brand Valuation. Marketing Week, 3, 10.
[27] Ringland, G., & Young, L. (2006). Scenarios in Marketing: From Vision to Decision. Hoboken, NJ: Wiley.
[28] Roberts, S. (2011). Brand Valuation: The Methodologies. Intellectual Property Magazine, February 2011, 47-49.
[29] Salinas, G., & Ambler, T. (2009). A Taxonomy of Brand Valuation Practice: Methodologies and Purposes. Journal of Brand Management, 17, 39-61.
http://dx.doi.org/10.1057/bm.2009.14
[30] Seetharaman, A., Nadzir, Z. A. B. M., & Gunalan, S. (2001). A Conceptual Study on Brand Valuation. Journal of Product and Brand Management, 10, 243-256.
http://dx.doi.org/10.1108/EUM0000000005674
[31] Shaw, R. K. (1993). Stipulative Definitions in Policy Development. Wellington: Ministry of Research Science and Technology.
[32] Shieh, S. (2008). Frege on Definitions. Philosophy Compass, 3, 992-1012.
http://dx.doi.org/10.1111/j.1747-9991.2008.00167.x
[33] Tollington, T. (2002). Brand Assets. New York: John Wiley & Sons.
[34] Tonkin, D., & Robertson, B. (1991). Brand Names in a Conceptual Framework. Accountancy, 107, 28.
[35] Walton, D. N. (2006). Fundamentals of Critical Argumentation. Cambridge: Cambridge University Press.
[36] Wang, X., & Gao, Y. (2010). Irish Consumers’ Perception of Chinese Brands and How to Improve the “Made in China” Image. Journal of Asia Business Studies, 4, 80-85.
http://dx.doi.org/10.1108/jabs.2010.4.2.80
[37] Wittgenstein, L. (2001). Philosophical Investigations: The German Text. With a Revised English Translation (G. E. M. Anscombe, Trans.), Malden, MA: Blackwell Publishers.
[38] Yuan, D. H., Yang, S., & Xiao, M. (2012). Research on the Harm Mechanism and Dissolve Strategy of Brand Insecurity. Advances in Psychological Science, 20, 1337-1346.
http://dx.doi.org/10.3724/SP.J.1042.2012.01337              eww141216lx
标签：

评论

发表评论

此博客中的热门博文

Does Immigration Promote the Investment of the Monopolistic Firm?

In the present paper, we examine the effect of increasing uncertainty of immigrants’ growth on the optimal timing of investment of a firm that has a monopolistic power over the labor market. It is revealed that when the uncertainty of immigrants’ growth is more than a threshold level, increasing uncertainty of immigrants’ growth accelerates the optimal timing of firms’ investment and enhances the economic growth, even if the uncertainty of immigrants’ growth is formulated by the geometric Brownian motion, which is in sharp contrast to the standard result that an increase in the uncertainty postpones the optimal timing. With an increase in the immigrants over the past ten years, workforces in the host countries have been growing significantly to the extent that the immigrants represent 70% of the increase in the workforce in Europe, and 47% in the United States as OECD indicates. In the present paper, we attempted to investigate the effect of increased uncertainty caused by the growi...
发表评论
阅读全文

Education Policy Implementation: A Mechanism for Enhancing Primary Education Development in Zanzibar

Education is one of the fundamental rights of individuals; therefore, the government of a country needs to develop and strengthen educational policy and quality as well as to ensure that everyone has equal access to basic education. The improvement of access and quality of education in the world is becoming as an essential factor in development, whereas the basic education (primary school), is acknowledged as a foundation of the higher educational development for every country. To fulfill this goal, governments introduce several policies and procedures; however, it requires some reforms and participation from the politician, policymakers, and other stakeholders to re-examine educational policy so that it can lead to multiplication and betterment of the reforms. Educational reforms actually focus on accountability. A positive educational development and reform is very challenging and needs more effort and strategy on how to use and utilize the resources effectively as such it can achie...
发表评论
阅读全文