PT - JOURNAL ARTICLE AU - Oliver Hupp AU - Ken Powaga TI - Using Consumer Attitudes to Value Brands: Evaluation of the Financial Value of Brands AID - 10.1017/S0021849904040267 DP - 2004 Sep 01 TA - Journal of Advertising Research PG - 225--231 VI - 44 IP - 3 4099 - http://www.journalofadvertisingresearch.com/content/44/3/225.short 4100 - http://www.journalofadvertisingresearch.com/content/44/3/225.full SO - J Advert Res2004 Sep 01; 44 AB - 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.