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

9 Pages Posted: 29 Jun 2015

See all articles by Denghua Yuan

Denghua Yuan

Guangdong University of Foreign Studies

Robert Keith Shaw

Guangdong University of Foreign Studies (GDUFS)

Date Written: June 27, 2015

Abstract

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.

Suggested Citation

Yuan, Denghua and Shaw, Robert Keith, The Concept of Brand Insecurity & its Measurement for ISO 10668 Valuations (June 27, 2015). Available at SSRN: https://ssrn.com/abstract=2624115 or http://dx.doi.org/10.2139/ssrn.2624115

Denghua Yuan (Contact Author)

Guangdong University of Foreign Studies ( email )

Collaborative Innovation Center for Silk Road
Guangzhou, Guangdong
China

Robert Keith Shaw

Guangdong University of Foreign Studies (GDUFS) ( email )

广东外语外贸大学国际工商管理学院
院系楼356室
Guangzhou, Guangdong 510006
China
137 105 90791 (Phone)

HOME PAGE: http://english.gdufs.edu.cn/

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