Does advertising create sustained firm value? The capitalization of brand intangible
Does advertising create sustained firm value? The capitalization of brand intangible
复制标题
广告能否创造持续的公司价值？
DOI：
10.1007/s11747-008-0112-2
复制
发表时间：
2009
影响因子：
18.2
通讯作者：
Ouyang Ming
中科院分区：
文献类型：
--
作者：
F. Wang;X. Zhang;Ouyang Ming
本研究探讨广告对企业无形价值影响的性质和程度。基于对基于消费者的品牌资产的市场研究，本文挑战了会计/财务学科中用于模拟广告公司价值关系的普遍腐朽假设。同时，运用财务数据和方法，为营销学科评价广告创造无形品牌的有效性提供了新的手段。结果表明，广告对企业无形资产的影响具有可持续性和累积性，并支持广告支出的资产/投资特征。该研究提供了一种评估长期广告绩效的实证方法，并建议公司通过广告创造品牌资产的不同有效性。这项研究首次报道了广告对公司无形价值的负面持续效应。
This research inquires into the nature and degree of advertising effects on firm intangible values. Based on marketing research on consumer based brand equity, this paper challenges the prevailing decaying assumption employed in the accounting/finance disciplines to model the advertising-firm value relationship. Meanwhile, using financial data and methods, we provide new measures for the marketing discipline to evaluate the effectiveness of advertising to create brand intangible. Results indicate that advertising effects on firm intangible assets are sustainable and accumulative and support the asset/investment-like characteristics of advertising expenditures. The research provides an empirical method to assess long-term advertising performance and suggests firms’ varying effectiveness in creating brand equity through advertising. This study is the first to report negative persistence effects of advertising to firm intangible values.
20世纪70年代欧洲性别平等话语的互动与分歧
DOI：
--
发表时间：
2022
期刊：
影响因子：
--
作者：
Okada Isamu;Yanagi Itaru;Kubo Yoshiaki;Kikuchi Hirokazu;清水純;福田円;網谷龍介
通讯作者：
網谷龍介