Trademarks, Brands and Goodwill: Overlapping Sources of Economic Value

les Nouvelles - Journal of the Licensing Executives Society, Volume LIII No. 3, September 2018

7 Pages Posted: 23 Sep 2018

Date Written: July 23, 2018

Abstract

Businesses develop and acquire assets that are used to generate revenues and profits. These assets may be financial, tangible or intangible in nature. Collectively, these assets — and their profit generating potential — form the basis of business value.

Financial assets such as cash and receivables are distinct and easy to understand. So, too, are tangible assets such as real estate and equipment. In contrast, intangible assets may not be identified on financial statements and often deal with more elusive concepts such as legal rights, proprietary technology and relationships.

There is great consensus in the worlds of marketing, economics and accounting that intangible assets associated with trademarks, brands and goodwill create value ­ —value that arises from market awareness, relationships with customers and a good reputation. This article explores these sources of value.

Keywords: trademards, brands, goodwill, economic value

Suggested Citation

Perdue, Glenn, Trademarks, Brands and Goodwill: Overlapping Sources of Economic Value (July 23, 2018). les Nouvelles - Journal of the Licensing Executives Society, Volume LIII No. 3, September 2018, Available at SSRN: https://ssrn.com/abstract=3218573

Glenn Perdue (Contact Author)

Kraft Analytics, LLC ( email )

555 Great Circle Road
Nashville, TN 37228
United States
615-782-4206 (Phone)

HOME PAGE: http://www.kraftcpas.com/gperdue

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