Günther, Thomas; Kriegbaum-Kling, Catharina - 2002
represent very important intangible assets, that have been especially in the light of marketing research. We use an empirical … 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 …