Günther, Thomas; Kriegbaum-Kling, Catharina - 2002
survey, based on 132 German companies with brands, to investigate the state of the art of brand accounting, brand control …, 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 …