The Relationship between Intellectual Capital and Brand Equity

2014 ◽  
Vol 39 (3) ◽  
pp. 329-339
Author(s):  
Meenakshi Gupta ◽  
Jaya Bhasin
GIS Business ◽  
2020 ◽  
Vol 14 (6) ◽  
pp. 1050-1061
Author(s):  
Sathish, ◽  
Rajendra Kumbharjuvenkar

The retail industry is changing worldwide, especially in developing nations. This retail transformation is a result of changing lifestyles, increased disposable income, growing brand consciousness and changing consumption patterns of consumers. In the process of meeting these growing expectations of consumers, there are noteworthy initiatives adopted by retail organizations. Brand equity of a retail store is seen as a major factor influencing buying decisions and repurchases intent of consumers’ world over.


2019 ◽  
Vol 20 (2) ◽  
pp. 264-281 ◽  
Author(s):  
Viktoria Goebel

PurposeThe purpose of this paper is to investigate the drivers for voluntary intellectual capital (IC) reporting based on agency theory. This study responds to calls for critical investigations of IC reporting utilising Goebel’s (2015a) IC measuring approach to investigate the role of IC value and mispricing for IC reporting.Design/methodology/approachA mandatory management report offers a unique research setting in Germany. The content analysis results of 428 German management reports are used in a regression analysis with leverage, ownership diffusion, IC value and mispricing. Additionally, a propensity score matching approach examines the relationship between IC reporting and IC value.FindingsThe regression results show that companies use voluntary IC reporting to encounter mispricing. IC reporting is negatively associated with leverage, whereas ownership diffusion and IC value show no significant results. The propensity score matching approach is also not significant.Research limitations/implicationsThis study contributes to strengthening and testing agency theory for IC reporting. As mispricing is identified to play an important role for IC reporting, IC research should account for mispricing.Practical implicationsThe findings suggest to reopen a discussion on the declared aims of the German management report and the international integrated reporting model to provide information on value creation, as IC value shows no link to IC reporting.Originality/valueThis study innovatively links IC reporting to IC value and mispricing to investigate drivers for voluntary IC reporting.


2017 ◽  
Vol 11 (2) ◽  
pp. 233-245 ◽  
Author(s):  
Joo-Eon Jeon

PurposeResearches on the impact brand equity have grown considerably in recent years, as it has been shown to have significant impact on a company’s financial performance. This paper aims to empirically test the relationships between brand concepts and brand equity, while exploring the mediating roles of emotional attachment and customer commitment. Design/methodology/approachThe research investigates the effect of brand concept on the customer–brand relationship and brand performance. Additionally, it examines how the relationship between brand concept and brand equity is mediated by customer–brand relationships such as emotional attachment and commitment. FindingsThe results empirically demonstrate the important contribution of the three brand concepts to brand equity. The results empirically demonstrate the important contribution of the three-brand concept to customer commitment and to brand equity that has been predicted by prior research. Originality/valueThe main contribution of this study is to demonstrate the effects of the brand concepts related to aesthetic, functional and symbolic benefits on brand equity. From this, brand equity may be viewed as a link in the path of effects that indirectly connects brand concepts with market performance. Brand concept, emotional attachment and customer commitment are relevant constructs underlying brand equity, and commitment and loyalty are key mediating variables in relational exchanges.


Sign in / Sign up

Export Citation Format

Share Document