Ranking the Criteria of Brand Valuation Based on Financial Reports Data

Subject Areas : Journal of Capital Market Analysis

Narges Hariri ¹ , ali khozain ^{2 *} , Hosein Aryaeinezhad ³ , Mansour Garkaz ⁴

1 - Department of accounting, Gorgan branch, Islamic Azad University, Gorgan, Iran.
2 - Department of accounting, Gorgan branch, Islamic Azad University, Gorgan, Iran.
3 - Department of accounting, Gorgan branch, Islamic Azad University, Gorgan, Iran.
4 - Department of accounting, Gorgan branch, Islamic Azad University, Gorgan, Iran.

Received: 2024-10-09 Accepted : 2025-05-05 Published : 2025-09-15

Keywords: Brand, Valuation, Intangible Assets, Financial Reports,

Abstract :

Abtract- In this research, the factors affecting brand valuation have been examined based on the data of financial reports and ranked by using the fuzzy hierarchical analysis process. Brand is one of the most important assets of companies, which due to accounting limitations are unable to valuation and present it directly in financial statements. In this research, the effective factors in brand valuation that can be found in financial reports (including financial statements and management interpretative report) were identified and placed in four main groups. Then the FAHP questionnaire was prepared and opinions were collected by 15 experts as participants in this research. Based on the findings of the research, they include customer factors, innovation factors, internal processes and financial factors respectively. Among all the sub-factors, the importance of the number of customers, the company's lifespan (the duration of offering the product to the market), the market share and the variety of products have the highest and most important influencing factors. If businesses want to increase their brand value, they should pay more attention to customers and the market and innovate. On the other hand, the influence of financial factors has been the least important in brand valuation. In fact, it can be supposed that the financial and profitability factors themselves are affected by the brand value and are subject to it.

 

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