TY - JOUR
T1 - Are brand-equity measures associated with business-unit financial performance? Empirical evidence from the Netherlands
AU - Verbeeten, Frank H M
AU - Vijn, Pieter
PY - 2010
Y1 - 2010
N2 - 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.
AB - 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.
KW - Brand equity
KW - Business unit
KW - Financial performance
KW - Nonfinancial performance measures
KW - Predictive ability
UR - http://www.scopus.com/inward/record.url?scp=78651392904&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=78651392904&partnerID=8YFLogxK
U2 - 10.1177/0148558X1002500408
DO - 10.1177/0148558X1002500408
M3 - Article
AN - SCOPUS:78651392904
VL - 25
SP - 645
EP - 671
JO - Journal of Accounting, Auditing and Finance
JF - Journal of Accounting, Auditing and Finance
SN - 0148-558X
IS - 4
ER -