{"id":"https://openalex.org/W7128350716","doi":null,"title":"Brand-based financing: Assessing the financial relevance and disclosure effects of brand value","display_name":"Brand-based financing: Assessing the financial relevance and disclosure effects of brand value","publication_year":2026,"publication_date":"2026-01-02","ids":{"openalex":"https://openalex.org/W7128350716"},"language":"en","primary_location":{"id":"pmh:oai:ojs.localhost:article/63655","doi":null,"is_oa":false,"landing_page_url":"https://iiste.org/Journals/index.php/RJFA/article/view/63655","pdf_url":null,"source":{"id":"https://openalex.org/S4306401197","display_name":"Journals & Books Hosting (International Knowledge Sharing Platform)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"Research Journal of Finance and Accounting; Vol 16, No 10 (2025); 20-35","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5125370377","display_name":"Giuseppe Sorrentino","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sorrentino, Giuseppe","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5039352887","display_name":"Mario Situm","orcid":"https://orcid.org/0000-0002-4535-2240","observed_orcids":["https://orcid.org/0000-0002-4535-2240"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Situm, Mario","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5019159503","display_name":"Helmut Pernsteiner","orcid":"https://orcid.org/0000-0002-3977-6098","observed_orcids":["https://orcid.org/0000-0002-3977-6098"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Pernsteiner, Helmut","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.06356528,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.46070000529289246,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.46070000529289246,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.4480000138282776,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.029600000008940697,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/brand-value","display_name":"brand value","score":0.9350000023841858},{"id":"https://openalex.org/keywords/intangible-assets","display_name":"intangible assets","score":0.9860000014305115},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.9580000042915344},{"id":"https://openalex.org/keywords/organizational-values","display_name":"organizational values","score":0.3140000104904175},{"id":"https://openalex.org/keywords/consumer-goods-industry","display_name":"consumer goods industry","score":0.6589999794960022}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.651199996471405},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.6037999987602234},{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.498199999332428},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.4756999909877777},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.4569999873638153},{"id":"https://openalex.org/C57375061","wikidata":"https://www.wikidata.org/wiki/Q453181","display_name":"Brand management","level":2,"score":0.4187000095844269},{"id":"https://openalex.org/C205971072","wikidata":"https://www.wikidata.org/wiki/Q513100","display_name":"Brand equity","level":2,"score":0.40380001068115234},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.3993000090122223},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.38989999890327454},{"id":"https://openalex.org/C137577040","wikidata":"https://www.wikidata.org/wiki/Q431965","display_name":"Information asymmetry","level":2,"score":0.3725999891757965},{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.3668000102043152},{"id":"https://openalex.org/C2777910564","wikidata":"https://www.wikidata.org/wiki/Q694563","display_name":"Collateral","level":2,"score":0.3653999865055084},{"id":"https://openalex.org/C2781223538","wikidata":"https://www.wikidata.org/wiki/Q4227941","display_name":"Collateralization","level":3,"score":0.35280001163482666},{"id":"https://openalex.org/C152455256","wikidata":"https://www.wikidata.org/wiki/Q1900597","display_name":"Brand awareness","level":2,"score":0.3422999978065491},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.3384000062942505},{"id":"https://openalex.org/C2778860618","wikidata":"https://www.wikidata.org/wiki/Q157499","display_name":"Goodwill","level":2,"score":0.33410000801086426},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.31690001487731934},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.3140999972820282},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.3009999990463257},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.2838999927043915},{"id":"https://openalex.org/C2776359362","wikidata":"https://www.wikidata.org/wiki/Q2145286","display_name":"Representation (politics)","level":3,"score":0.28290000557899475},{"id":"https://openalex.org/C164516710","wikidata":"https://www.wikidata.org/wiki/Q1166072","display_name":"Financial transaction","level":3,"score":0.28130000829696655},{"id":"https://openalex.org/C14036430","wikidata":"https://www.wikidata.org/wiki/Q3736076","display_name":"Function (biology)","level":2,"score":0.27230000495910645},{"id":"https://openalex.org/C183206440","wikidata":"https://www.wikidata.org/wiki/Q46834","display_name":"Balance sheet","level":2,"score":0.2703999876976013},{"id":"https://openalex.org/C202552767","wikidata":"https://www.wikidata.org/wiki/Q1901350","display_name":"Market value","level":2,"score":0.25940001010894775},{"id":"https://openalex.org/C71508700","wikidata":"https://www.wikidata.org/wiki/Q866188","display_name":"Brand extension","level":3,"score":0.25360000133514404},{"id":"https://openalex.org/C191654821","wikidata":"https://www.wikidata.org/wiki/Q247506","display_name":"Financial instrument","level":2,"score":0.25040000677108765},{"id":"https://openalex.org/C63149375","wikidata":"https://www.wikidata.org/wiki/Q14136184","display_name":"Fair value","level":2,"score":0.25}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs.localhost:article/63655","doi":null,"is_oa":false,"landing_page_url":"https://iiste.org/Journals/index.php/RJFA/article/view/63655","pdf_url":null,"source":{"id":"https://openalex.org/S4306401197","display_name":"Journals & Books Hosting (International Knowledge Sharing Platform)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"Research Journal of Finance and Accounting; Vol 16, No 10 (2025); 20-35","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":[],"abstract_inverted_index":{"Intangible":[0,306],"assets":[1],"have":[2],"become":[3],"central":[4],"drivers":[5],"of":[6,22,44,99,120,130,142,160,178,257,288],"corporate":[7],"value":[8,46,122,125,132,144,186],"creation,":[9],"yet":[10],"internally":[11],"generated":[12],"brands":[13,39,66,137,258],"remain":[14],"invisible":[15],"in":[16,91],"financial":[17,31,181,253],"reporting,":[18],"raising":[19],"the":[20,77,128,148,164,207,233,252,262,266,270,274,284,292],"question":[21],"whether":[23,59],"monetary":[24,168,211],"brand":[25,107,121,131,169,185,212],"values":[26,170,213],"can":[27,67,214,276],"function":[28],"as":[29,70,152,189],"credible":[30],"assets.":[32],"This":[33,56],"gap":[34],"is":[35,163],"notable":[36],"given":[37,283],"that":[38,136,166,184,193,210,261,295],"constitute":[40],"a":[41,74,172,179,190],"substantial":[42],"share":[43],"firm":[45],"but":[47],"are":[48],"excluded":[49],"from":[50],"balance":[51],"sheets":[52],"under":[53,62],"current":[54],"regulations.":[55],"paper":[57],"examines":[58],"-":[60,65,102,116,235],"and":[61,88,93,113,117,127,145,154,175,226,255,265,291],"which":[63,273],"conditions":[64],"be":[68,215,277],"utilized":[69],"financeable":[71],"assets,":[72],"with":[73,105],"focus":[75],"on":[76,232],"consumer":[78],"goods":[79],"sector.":[80],"A":[81],"standardized":[82],"online":[83],"survey":[84],"among":[85],"104":[86],"auditors":[87],"tax":[89],"advisors":[90],"Germany":[92],"Austria":[94],"assessed":[95],"four":[96],"real":[97],"cases":[98],"brand-based":[100,289],"financing":[101,150,219,281,290,298],"IP":[103],"spin-offs":[104],"re-licensing,":[106],"pledges":[108],"for":[109,139],"loans":[110],"or":[111,241,244],"bonds,":[112],"sale-and-license-back":[114],"structures":[115,151],"captured":[118],"perceptions":[119],"relevance,":[123],"enterprise":[124,143],"share,":[126],"usefulness":[129],"disclosure.":[133],"Practitioners":[134],"estimate":[135],"account":[138],"roughly":[140],"47%":[141],"generally":[146],"view":[147],"examined":[149],"feasible":[153],"economically":[155],"sound.":[156],"The":[157,249],"strongest":[158],"driver":[159],"positive":[161],"evaluations":[162],"belief":[165],"disclosing":[167],"provides":[171],"more":[173],"accurate":[174],"transparent":[176],"representation":[177],"firm\u2019s":[180],"position,":[182],"indicating":[183],"transparency":[187],"acts":[188],"credibility-enhancing":[191],"signal":[192],"reduces":[194],"information":[195],"asymmetry,":[196],"even":[197],"though":[198],"its":[199],"perceived":[200],"investor":[201],"impact":[202],"varies":[203],"by":[204],"context.":[205],"Overall,":[206],"study":[208],"shows":[209],"translated":[216],"into":[217],"effective":[218],"instruments":[220],"when":[221],"credibly":[222],"valued,":[223],"transparently":[224],"disclosed,":[225],"strategically":[227],"structured.":[228],"Suitable":[229],"mechanisms":[230],"depend":[231],"objective":[234],"liquidity":[236],"generation":[237],"(sale-and-license-back),":[238],"collateralization":[239],"(pledges":[240],"securitized":[242],"bonds),":[243],"governance-oriented":[245],"solutions":[246],"(IP":[247],"subsidiaries).":[248],"findings":[250],"underline":[251],"relevance":[254],"potential":[256],"while":[259],"acknowledging":[260],"expert":[263],"sample":[264],"scenario-based":[267],"design":[268],"restrict":[269],"extent":[271],"to":[272,279],"results":[275],"transferred":[278],"other":[280],"contexts,":[282],"inherently":[285],"case-specific":[286],"nature":[287],"firm-specific":[293],"circumstances":[294],"shape":[296],"each":[297],"decision.":[299],"Keywords:":[300],"Brand":[301,304],"Based":[302],"Financing,":[303],"Value,":[305],"Assets":[307],"DOI:":[308],"10.7176/RJFA/16-10-03":[309],"Publication":[310],"date:":[311],"December":[312],"30th":[313],"2025":[314]},"counts_by_year":[],"updated_date":"2026-09-27T08:07:27.782135","created_date":"2026-02-09T00:00:00"}