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Eva Riemann

Contextual Brand Valuation

Series: Munich Intellectual Property Law Center - MIPLC Studies

Volume 15 2012

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Empirical Data on Distribution Rates: Surveys S. 118-126

„… that both proprietary financial and generic brand valuation tools of all three categories enjoyed a …” „… fully completed questionnaires.365 These companies clearly favoured generic financial brand valuation …” „… , generic financial brand valuation tools enjoyed far greater market shares than hybrid ones, which all seem …”

Prismatic Evaluation S. 180-191

„… strategic and financial value-influencing factors. This enables the party having mandated the valuation to …” „… . Such a financial analysis, as a sole valuation tool, would be too narrow and inflexible for purposes of …” „… first brand or intellectual property valuation tool which combines a financial analysis with qualitative …”

Psychographic Models S. 150-157

„… ➤ methodology does not seem to be freed from the one-sided constraints a purely financial valuation tool brings …” „… disadvantages inherent in purely financial valuation methods outweigh their advantages. Some of these drawbacks …” „… process. Financial valuation models are purely quantitative. Consequentially, they merely project part …”

Financial Techniques S. 129-150

„… Criteria Two to three brand valuation methods in each category of techniques (financial, customer-related …” „… the past twenty years and form the basis of almost all391 the many financial valuation 388 At 1.4. 389 …” „… seems that the development of hybrid (financial-psychographic) brand valuation methods did not gain …”

Financial Income-Based Analysis S. 175-180

„… features of the current state of the art of brand valuation, it uses a commonly accepted financial method …” „… as a starting point within the first step of the valuation process, the financial income-based …” „… . 4.1.1 Financial Income-Based Analysis For most strategic valuation scenarios, a monetary value outcome …”

Findings S. 126-127

„… clear preference of generic financial valuation tools (market share of up to about 40%), such as the …” „… valuation methods available. Similarly, Schimansky et al. itemise no financial techniques which goes in line …” „… with the circumstance that there are a number of proprietary financial valuation tools381 which …”

Financial-Behavioural (Hybrid) Models S. 157-169

„… aspect which financial brand valuation tools are lacking. The degree of brand recognition, loyalty and …” „… whole. Generally speaking, as much as purely financial brand valuation models unilaterally reflect …” „… Financial-Behavioural (Hybrid) Models Hybrid brand valuation methods combine modi operandi of financial and …”

Important Brand Valuation Developments and Issues . S. 170-172

„… Performance System, like Interbrand Brand Valuation, combines both financial and non-financial value …” „… in this context are not completely revealed. 168 Contrary to financial or customer-related valuation …” „… Interbrand brand valuation tool comprises noteworthy advantages, the list of drawbacks prevails. Especially …”

Introduction S. 127-129

„… have not gained market share compared to 1999.383 In the area of financial brand valuation tools, the …” „… same valuation scenario. Moreover, the assumption that financial and psychographic valuation techniques …” „… strategic forecasting valuation purposes.385 As for financial and hybrid methods, the implementation gap …”

Conceptual and Methodical Soundness S. 192-197

„… futurerelated valuations as they are estimates). The value spread determined by the financial income-based …” „… prismatic evaluation with the value spread from the financial income-based analysis. In the current example …” „… value, or expected value, instead of a fixed one (every future-related valuation is an estimate), so …”

Definition and Origins of Brand Value S. 80-84

„… estimated quantity of financial assets for which an item changes hands “on the date of valuation between a …” „… It was not until the late 1980s that brand valuation became a concept which was increasingly used …” „… sheet. Another reason for increasing need of brand valuation was that every single merger and …”

Summary and Perspectives S. 263-270

„… quantity of financial assets for which an item changes hands “on the date of valuation between a willing …” „… valuation of tangible or financial assets must, alone, necessarily face serious difficulties. Even those …” „… field of brand valuation, they are crucial in two aspects: firstly, trade mark protection provides legal …”

First Steps Towards a Possible Solution S. 172-174

„… .546 This effort to combine elements of financial and psychographic valuation methodologies is …” „… shares. Hence, one of the main reasons why hybrid brand valuation tools have not yet been accepted more …” „… widely is that, in many cases, the additional quality they could add to the valuation process has not …”

Introduction S. 201-206

„… publications lies on the financial valuation of brands – in most cases based on the income approach – with some …” „… on financial issues is on the one hand understandable, because a financial valuation outcome is …” „… intellectual property (e)valuation tool. As such, it is based on both fundamental issues pertaining to …”

Accounting and Tax S. 102-110

„… brand protection strategy context, forecasting brand valuation, if carried out comprehensively, can be …” „… dispute related valuations are generally carried out on the basis of past circumstances, for instance in …” „… contexts cannot exist. Judges are therefore not bound by a certain valuation method or rule.294 Rather …”

Contents S. 7-14

„… Valuation Process . . . . . . . . . . . . . . . . 175 4.1.1 Financial Income-Based Analysis …” „… . . . . . . . . . . . . . . . . . . . . . . . . . 23 1.1.1.1 Structured Examination of Fundamental Valuation Issues …” „… . . . . 24 1.1.1.4 Valuation and Evaluation . . . . . . . . . . . 25 1.1.2 Structure …”

Findings S. 84-85

„… traded tangible or financial assets such as cars or company shares. Hence, a valuation methodology …” „… the estimated quantity of financial assets for which an item changes hands “on the date of …” „… valuation between a willing buyer and a willing seller in an arm’s-length transaction after proper marketing …”

Conceptual and Methodical Soundness S. 31-38

„… quality of a forecasting valuation technique can be detected by how well it is able to deal with and …” „… justifies and even necessitates a differentiation betweeen these two fields. It applies to all valuation …” „… property valuations. 1.3 General Framework Underlying the Value of any Asset Next to universal value …”

Intangible Assets and Intellectual Property S. 43-56

„… and above valuation, this would enable him or her to evaluate the asset, i.e. to integrate it into …” „… and controlling purposes. 1.5 Summary Intellectual property valuation is a highly complex art. All the …” „… future-related, or forecasting, and pastrelated, or reporting, valuations. Whereas past-related valuations are …”

Conclusions S. 191-192

„… financial value spread. Figure 4.4: An example of combination of scoring results from assessment of the four …” „… dimensions of value with the value spread resulting from the financial income-based analysis. In our example …” „… from the financial income-based analysis, the Euro amount needs to be computed which corresponds to the …”

Conclusions S. 169-170

„… , like Interbrand Brand Valuation, combines both financial and non-financial value parameters. However …” „… used in every valuation) is actually arrived at and whether it is valid. In addition, the criteria used …” „… . While the Interbrand model attains the highest market share of all hybrid proprietary brand valuation …”

Bibliography S. 289-304

„… finance.com/Uploads/pdfs/Current Practice in Brand Valuation.pdf (last viewed April 28, 2006) Brand Finance: Implications of the …” „… , http://www.wipo.int/sme/en/documents/ pdf/IP\ Valuation.pdf (last viewed October 17, 2006) Flohr, Eckhard: Franchisevertrag, 3rd ed …” „… , Ann-Kristin; Schraml, Stephanie; Nathusius, Eva: Valuation of Platform Technology Based Intangibles Companies …”

Manageable Output S. 39-40

„… very small number of them) would enhance the financial world’s confidence in such valuations. Banks and …” „… )). It is a financial formula based on company valuation methods. What is more, the German Institut der …” „… reach in the course of future oriented strategic valuations. If forecasting valuations cannot be …”

Findings S. 40-41

„… , 2006)). It is a financial formula based on company valuation methods. What is more, the German Institut …” „… a plethora of brand valuation methods but none of them is generally accepted.48 49 Reasons for this …” „… method. Having a widely accepted valuation tool would not only contribute to clearing up the existing …”

Distinguishing Reporting from Forecasting Valuations S. 27-29

„… 1.1.1.4 Valuation and Evaluation Valuation, be it financial or non-financial, gives the appraiser a …” „… , purposes should not amount to mere valuation but rather be complemented by evaluation in case a …” „… valuation into the overall strategy of a company. With respect to brands, for example, this means that the …”

Strategic and Operative Brand Management and Brand Controlling S. 85-91

„… finance. Accordingly, in order to establish a systematic overview of valuation-demanding scenarios, this …” „… or a brand. However, it can be used as part of a future-related monetary brand valuation tool, since …” „… financial viewpoint, the value of brands lies therefore mainly in their function to on the one hand …”

Structure S. 25-27

„… aspects of value in a rather cursory way. 24 1.1.1.4 Valuation and Evaluation Valuation, be it financial …” „… successfully concern himself with the theory and practice of both brand and IP valuation. 1.1 Objectives and …” „… Structure of this Thesis 1.1.1 Objectives 1.1.1.1 Structured Examination of Fundamental Valuation Issues The …”

Manageable Output S. 197-198

„… linked to how comprehensive the respective valuation tool is. On this note, the comparative evaluation …” „… salient legal, technical, business strategic and financial value influencing factors. However, dealing …” „… that it does not make sense to demand a higher degree of accuracy from strategic IP valuation than from …”

Brand Transactions S. 91-96

„… , marketing means need to be constantly revisited, reviewed and evolved. A holistic brand valuation or rather …” „… decisions cannot be precluded without feedback through comprehensive brand valuation and evaluation, which …” „… . Comprehensive brand (e)valuation, for instance as proposed in this work, can provide quantitative and …”

Brand Protection S. 99-102

„… .281 2.3.3.1 Collateralisation for Financial Needs As trade marks, that is in Europe, are freely …” „… . Furthermore, comprehensive IP (e)valuation can help assess the creditworthiness of IP-focussed debtors.287 …” „… presupposes their valuation) to a special purpose vehicle (SPV), a legal entity unconnected to the originator …”

Table of Abbreviations S. 17-20

„… Brand identity . . . . . . . . . . . . . . . . . . . . . . . . . . . 71 3.1 Brand valuation methods …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 159 3.4 Overview of the Interbrand valuation methodology . . . . . . . 164 4.1 One-Party Scenarios …” „… , Rechnungswesen und Controlling BewG Bewertungsgesetz [German Valuation Act] BGBl. Bundesgesetzblatt [German …”

Widespread Acceptance S. 38-39

„… valuation tool and the valuation end result. The issue of information asymmetry is linked to risk reduction …” „… nontradability43 of intangibles and is comparatively rare with regard to tangible and financial assets. In …” „… reduction should be central characteristics of a proper valuation tool. As nontradability results from …”

General Issues and Trends S. 113-116

„… on all such corporate contexts. Brand value can be defined as the estimated quantity of financial …” „… assets for which an item changes hands “on the date of valuation between a willing buyer and a willing …” „… applied brand valuation techniques. 336 By contrast, rules of accounting for intellectual property speak …”

Widespread Acceptance S. 197

„… linked to how comprehensive the respective valuation tool is. On this note, the comparative evaluation …” „… salient legal, technical, business strategic and financial value influencing factors. However, dealing …” „… that it does not make sense to demand a higher degree of accuracy from strategic IP valuation than from …”

Findings S. 198-199

„… completely transparent, the appraiser is able to ensure that the valuation process can be reproduced as …” „… An Appropriate Degree of Objectivity In light of the fact that every proper forecasting valuation …” „… crucial question is whether the valuation methodology is able to balance subjectivity and objectivity in a …”

Summary and Conclusions S. 110-112

„… informative valuation and the latter a financial snap-shot of the respective asset’s present or past, usually …” „… requirements of the arm’s length principle. Each of these involve (slightly) different methods of valuation but …” „… leave little room for comprehensive future-related valuations. The selection of the appropriate methods …”

Brand Finance S. 96-99

„… traditional licencing stronghold, to food and financial services.267 An IP licence is the right to use the …” „… and therefore necessarily presupposes valuation.279 In order to achieve a result most favourable for …” „… (which can be facilitated by comprehensive (e)valuation) can open up more possibilities than initially …”

The Term `Trade Mark' as Opposed to `Brand' S. 56-77

„… intangibles and is very rare for financial or physical assets. In the case of bankruptcy, for example, it is …” „… & Intellectual Property Valuation: A Multidisciplinary Perspective, p. 8. 100 This is due to their partial …” „… today’s corporate world. They are claims to future benefits without a physical or financial embodiment and …”

doi.org/10.5771/9783845241890

Marcus Scheibel - Einfluss der eingeschränkten Handelbarkeit auf die Bewertung von privaten Unternehmen im Euroraum

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Marcus Scheibel

Einfluss der eingeschränkten Handelbarkeit auf die Bewertung von privaten Unternehmen im Euroraum

Series: Finanz- und Rechnungswesen

Volume 13 2013

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Literaturverzeichnis S. 163-168

„… Risk, in:Journal of Financial Economics, Vol. 77, S. 375-410.Amihud, Yakov (2002): Illiquidity and …” „… Stock Returns: Cross-Section and Time-SeriesEffects, in: Journal of Financial Markets, Vol. 5, S. 31-56 …” „… .Amihud, Yakov/Mendelson, Haim (1986): Asset Pricing and the Bid-Ask Spread, in:Journal of Financial …”

doi.org/10.5771/9783845246420

Christoph Weber - Der europäische Rechtsrahmen für Close-Out-Netting-Vereinbarungen

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Christoph Weber

Der europäische Rechtsrahmen für Close-Out-Netting-Vereinbarungen

Series: Schriften zum europäischen, internationalen und vergleichenden Unternehmensrecht

Volume 27 2024

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Literaturverzeichnis S. 491-532

„… ResponseValuation)European Central Bank, Euro Repo Markets and the financial Markets Turmoil, ECBMonthly Bulletin February …” „… : 09.01.2024. (zitiert als:AIMA/MFA, Consultation Response Valuation)Alvarez, Nahiomy, Can broader access to …” „… : https://www.ashurst.com/en/news-and-insights/legal-updates/brrd-valuations-and-bail-in-how-are-derivatives-treated/; zuletzt abgerufen am: 23.01.2024. (zitiertals: Ashurst, BRRD valuations).Association Francaise …”

§ 5: Das Europäische Abwicklungsregime für Finanzunternehmen und die Behandlung von Close-Out-Netting-Vereinbarungen S. 315-410

„… FinancialStability Board (FSB)1187 zunächst die Key Attributes of Effective Resoluti‐on Regimes for Financial …” „… . Siehe auch ErwG 51 BRRD.1245 Deloitte, Banco Popular Valuation 3, S. 60 ff.1246 SRB, EES/2020/52 Rn …” „… . 174.1247 Zusammenfassend: EBA, RTS/2017/05, S. 4 f.1248 Siehe als Beispiel: SRB, Banco Popular Valuation 1 …”

§ 2: Derivate, Repos, Securities Lending Agreements und Netting-Vereinbarungen S. 53-100

„… 2002/92/EGund 2011/61, ABlEU. v. 12.6.2014, L 173/349. („Markets in Financial Instruments Di‐rective“)9 …” „… Schwintowski/Scholz/Schuler/Hufendiek, Erster Teil Rn. 138; Pritzsche/Vacha, § 4Rn. 433.61 Busch/Ferrarini/Lieverse, Financial Markets …” „… , 2.49.62 Busch/Ferrarini/Lieverse, Financial Markets, 2.49.63 Zerey/Stuhlmacher/Sessel-Zsebik, § 19 Rn. 64 …”

doi.org/10.5771/9783748916017

Dietmar Hillebrand - Erklärung der Varianz fundamentaler Kennzahlen und Renditeprognosen deutscher Aktien

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Dietmar Hillebrand

Erklärung der Varianz fundamentaler Kennzahlen und Renditeprognosen deutscher Aktien

Series: Finanz- und Rechnungswesen

Volume 4 2007

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Literaturverzeichnis S. 171-176

„… Valuations, in: Journal of Financial and Quantitative Analysis, Vol. 31, S. 189-211. Frankel, Richard und Lee …” „… ! Higher Dividends = Higher Earnings Growth, in: Financial Analysts Journal, Vol. 59, Nr. 1, S. 70-87 …” „… Multiples in Corporate Valuation, in: Journal of Applied Finance, Vol. 14, Nr. 1, S. 4-10. Barberis …”

doi.org/10.5771/9783845204079

Martin Sternal - Mergers and Acquisitions by Digital Technology Giants

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Martin Sternal

Mergers and Acquisitions by Digital Technology Giants

Series: Nomos Universitätsschriften - Betriebswirtschaftslehre

Volume 10 2020

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References S. 169-180

„… . Value-Maximizing Managers, Value-Increasing Mergers, and Overbidding. The Journal of Financial and Quantitative …” „… Takeovers. The Financial Review 34, 1–17. Amit, R., Zott, C., 2001. Value creation in E-business. Strategic …” „… ., 2010. Corporate venture capital and the returns to acquiring portfolio companies. Journal of Financial …”

1 Introduction and Motivation S. 17-22

„… liquidity and strong market valuation ensure financial flexibility, they can also drive managerial motives …” „… , 2002; Evans, 2013; van Gorp and Batura, 2015). The group of digital giants shows a distinct financial …” „… valuation in marketing (e.g., McCarthy et al., 2017) and finance (e.g., Damodaran, 2018). Research has …”

2 Digital Giants’ Mergers and Acquisitions Activity: Drivers of Value Creation and Value Dilution S. 23-71

„… purchase price of $1 billion. This was twice the valuation from the previous funding round paid for a …” „… accelerators. A factor that clearly distinguishes them from the rest of the industry is a distinct financial …” „… (ICIS), Munich, Germany. 23 strong acquisition activities and high levels of financial liquidity (Dolata …”

Appendix S. 181-183

„… , Apple, Facebook, Microsoft and Tencent) has not only experienced high market valuations and strong …” „… but that it is counteracted by the distinct financial strength of the digital giants in terms of high …”

4 Dotcom Giants vs. Digital Giants: Two Groups of Leading Digital Technology Players from Different Periods S. 127-161

„… themselves as digital technologyfocused firms to increase firm valuation (Govindarajan and Srivastava, 4 4.1 …” „… financial strength and taken up a unique position in the industry (Dolata, 2018). In addition, these firms …” „… levels of available financial resources decrease control by capital markets and can lead to corporate …”

3 Competitive Dynamics in the Digital Technology Industry: Rival Effects in the Light of Digital Giants’ Mergers and Acquisitions Activity S. 72-126

„… information. The digital technology giants with distinct financial strength and broad media coverage have a …” „… differ from other players on the basis of their distinct financial strength in terms of economic …” „… industry that is driven by the distinct financial strength (Dolata, 2018). The previous chapter shows that …”

doi.org/10.5771/9783748910473

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