RT Journal Article
T1 Valuing brands under royalty relief methodology according to international accounting and valuation standards
A1 Rubio Martín, Gracia María
A1 Manuel García, Conrado Miguel
A1 Pérez Hernández, Francisco
AB The aim of this paper is to introduce a statistical procedure to value a brand by means of which firms may be able to determine the level of implicit royalty that they would charge for the use of their brand, applying multivariate techniques from market references. The study has been based on a statistical contrast of the royalties paid in Spanish franchises belonging to three different industries: food, health and beauty and fashion. Each industry has been segmented using cluster techniques, and then, through linear discriminating analysis, a model is proposed to explain the royalty paid according to certain economic figures of the companies. The implicit impartiality in the development of the model means that it could be generally accepted by analysts, consultants and companies who need to determine the value of a brand.
PB Academia Europea de Dirección y Economía de la Empresa
SN 2444-8451
YR 2016
FD 2016
LK https://hdl.handle.net/20.500.14352/93786
UL https://hdl.handle.net/20.500.14352/93786
LA eng
NO Rubio, Gracia, Conrado M. Manuel, y Francisco Pérez-Hernández. «Valuing Brands under Royalty Relief Methodology According to International Accounting and Valuation Standards». European Journal of Management and Business Economics 25, n.o 2 (mayo de 2016): 76-87. https://doi.org/10.1016/j.redeen.2016.03.001.
DS Docta Complutense
RD 6 abr 2025