Are Brand-Equity Measures Associated with Business-Unit Financial Performance? Empirical Evidence from the Netherlands

被引：12
|
作者：
Verbeeten, Frank H. M. [1 ]
Vijn, Pieter [2 ]
机构：
[1] Erasmus Univ, Rotterdam Sch Management, Oudlaan 50,Room T8-39, NL-3062 PA Rotterdam, Netherlands
[2] Nyenrode Business Univ, Breukelen, Netherlands
来源：
JOURNAL OF ACCOUNTING AUDITING AND FINANCE | 2010年 / 25卷 / 04期
关键词：
Brand Equity; Nonfinancial Performance Measures; Financial Performance; Predictive Ability; Business Unit;
D O I：
10.1177/0148558X1002500408
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
We investigate the association between brand-equity measures and business-unit financial performance. Brand-equity measures may complement historic accounting information in explaining business-unit financial performance. Capitalizing on a unique data set, we find an association between some (yet not all) brand-equity measures and contemporaneous as well as future business-unit financial performance. Our results provide important insights for both managers and designers of performance-measurement systems.
引用
收藏
页码：645 / 671
页数：27
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