applied valuation methods. The sample period covers the years from 2005 to 2007. Our results indicate that intangible assets … have gained in importance, while information on valuation methods is still scarce. In a second step we analyze the … valuation approach for the fair value measurement of patented technologies is the income approach. Furthermore the accounting …

, and brand valuation. The focus of our study is the general perception of brands as an (intangible) asset and as an … investment, the organization of brand management, the valuation of brands for internal control purposes, and the tactical and …