Financial Information and Brand Value. Yves-Alain Ach

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Table of Contents

      1  Cover

      2  Title page

      3  Copyright

      4  Introduction

      5  1 The Brand as a Source of Value Creation 1.1. The historical, legal and economic character of the concept of a brand 1.2. Brand value and brand equity

      6  2 Brand Development 2.1. The brand, an intangible asset 2.2. The valuation of brands: presentation of the different standards and methods

      7  3 Value Review and the Acquisition of the GUCCI Brand 3.1. The GUCCI brand 3.2. Analysis of the financial information disclosed by the Pinault-Printemps-Redoute Group during the transaction 3.3. Conclusion

      8  4 Analysis of the Practices of Thirty-Seven International Companies 4.1. Dissemination of financial information on real assets 4.2. Empirical analysis 4.3. Determining a typology of information offer in relation to brands

      9  5 Determinants of Brand Disclosure 5.1. The offer of information related to brands 5.2. Processing the data collected: measuring correlations 5.3. Presentation of results 5.4. Conclusion

      10  Conclusion

      11  Glossary

      12  References

      13  Index

      14  End User License Agreement

      List of Illustrations

      1 Chapter 1Figure 1.1. Definition of brand equity (based on Aaker (1994))

      2 Chapter 4Figure 4.1. Mandatory and voluntary information sequences (Pourtier 2004)Figure 4.2. Nature of information communicated in relation to brands

      List of Tables

      1 Chapter 3Table 3.1. Goodwill; consolidated balance sheets – assets (in millions of euros)...Table 3.2. Other intangible assets; consolidated balance sheets – assets (in mil...Table 3.3. Discount rates and growth rates applied to cash flows in 2003 and 200...

      2 Chapter 4Table 4.1. Presentation of the companies owning the 37 brands in our sampleTable 4.2. Descriptive and non-financial information: list of itemsTable 4.3. Determination of categoriesTable 4.4. Number and percentage of responses of our sample for the year 2011Table 4.5. Number and percentage of responses of our sample for the year 2012Table 4.6. Test resultsTable 4.7. Results of principal component analysis after factor reprocessing

      3 Chapter 5Table 5.1. Codification of audit and accounting firmsTable 5.2. International and domestic dimensions of companiesTable 5.3. Coding by industryTable 5.4. Correlation matrix for the year 2011Table 5.5. Correlation matrix for the year 2012Table 5.6. Results of the multiple regression without constant for the year 2011Table 5.7. Multiple linear regression results for the year 2011Table 5.8. Summary of validated assumptionsTable 5.9. Multiple regression result without constant for the year 2012Table 5.10. Multiple linear regression results for the year 2012

      4 GlossaryTable G.1. The 17 most powerful brands in the world (based on Interbrand 2019)

      Guide

      1  Cover

      2  Table of Contents

      3  Title page

      4  Copyright

      5  Introduction

      6  Begin Reading

      7  Conclusion

      8  Glossary

      9  References

      10  Index

      11  End User License Agreement

      Pages

      1  v

      2  iii

      3  iv