TY - JOUR T1 - Using Consumer Attitudes to Value Brands: Evaluation of the Financial Value of Brands JF - Journal of Advertising Research JO - J Advert Res SP - 225 LP - 231 DO - 10.1017/S0021849904040267 VL - 44 IS - 3 AU - Oliver Hupp AU - Ken Powaga Y1 - 2004/09/01 UR - http://www.journalofadvertisingresearch.com/content/44/3/225.abstract N2 - This article introduces an Advanced Brand Valuation (ABV) model that combines the psychological strength of a brand in the mind of its consumers with accepted accounting practices to determine the true financial value of a brand. ABV is a modular approach that integrates common marketing research metrics into financial calculations and meets standards for tax and financial reporting purposes. (Sattler, H., S. HÖgl, and O. Hupp. ‘Evaluation of the Financial Value of Brands.’ In ESOMAR, Excellence in International Research 2003, D. S. Fellows, ed. Amsterdam: ESOMAR, 2002.) This tool can be used for strategic decision-making purposes, such as assessing international expansion opportunities or prioritizing the purchase and/or sale of brands. ER -