The Value Relevance and Reliability of Brand Assets Recognized by U.K. Firms
By Sanjay Kallapur, Sabrina Y. S. Kwan. 2004
231 citations recorded by the source corpus.
Subfields: Accounting, Finance, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/6a9d008b4f6e8d7c66a9407355b3e9ad7c33cc31
How researchers see this paper
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In Accounting
- Carmelo Reverte
- Nadine Lybaert
- Henrik Nilsson
- Singfat Chu
- Hean Tat Keh
- J. Wahlen
- S. Nyquist
- Walter Aerts
In Finance
- Carmelo Reverte
- Nadine Lybaert
- Henrik Nilsson
- Singfat Chu
- Hean Tat Keh
- J. Wahlen
- S. Nyquist
- Walter Aerts
In Strategy and Management
- Carmelo Reverte
- Nadine Lybaert
- Henrik Nilsson
- Singfat Chu
- Hean Tat Keh
- J. Wahlen
- S. Nyquist
- Walter Aerts
Citations in the corpus
- Intellectual capital disclosure, cost of finance and firm value (2009, background): “The importance of IC resources in firm’s value creation process has continuously increased due to the transition from manufacturing-based economies towards knowledge-based economies (Barth and Clinch, 1998; Kallapur and Kwan, 2004).”
- Does brand management of corporate reputation translate into higher market value? (2010, unknown): “We also control for other types of intangible assets (apart from the intangible created by brand equity building behavior) that may increase firm value (Ghosh, 2002; Hand, 2002; Kallapur & Kwan, 2004; Lev, 2001).”
- The Nature of Accounting Information Reliability: Inferences from Archival and Experimental Research (2006, background): “…but 15 See Barth and Clinch (1998), Aboody, Barth and Kasznik (1999), Muller (1999), Dietrich, Harris, Muller (2000), Muller and Riedl (2002), Cotter and Richardson (2002), and Kallapur and Kwan (2004). that these relations are weaker among firms with incentives favoring upward revaluations.”
- What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence (2008, unknown): “Despite this motivation, Kallapur and Kwan (2004) find the goodwill and identifiable intangibles of UK companies, including brands and publishing titles, are reliable enough to be valuerelevant.”
- Corporate social responsibility disclosure and market valuation: evidence from Spanish listed firms (2014, background): “In addition, previous literature (Kallapur and Kwan 2004) has indicated that managers may adjust their voluntary disclosures due to incentive schemes or as an ‘excuse’ for having missed the earnings benchmark.”
- Brand value creation: Analysis of the Interbrand-Business Week brand value rankings (2006, methodology): “Although we have adopted Interbrand’s valuation of brands, we are cognizant of the debate in the accounting fraternity on their quality and admissibility ( Kallapur and Kwan, 2004 ).”
- The value relevance of environmental performance (2005, background): “There is also a stream of value relevance studies of intangible assets, such as brand assets, that are not disclosed in financial statements ( Kallapur and Kwan, 2004 ).”