期刊名称：European Journal of Management and Business Economics
印刷版ISSN：2444-8451
出版年度：2016
卷号：25
期号：2
页码：76-87
DOI：10.1016/j.redeen.2016.03.001
摘要：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.
关键词：Brand valuation; Intangible asset; Business combination; Value driver; Fair value; Cluster; Discriminating analysis
