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.

hdl.handle.net/1765/22956
Journal of Accounting Auditing and Finance
Erasmus Research Institute of Management

Verbeeten, F., & Vijn, P. (2010). Are brand-equity measures associated with business-unit financial performance? Empirical evidence from the Netherlands. Journal of Accounting Auditing and Finance, 25(4), 645–671. Retrieved from http://hdl.handle.net/1765/22956