Insights by Roger Sinclair:

Brand Valuation: A New Path To the Boardroom [PDF]
By Roger Sinclair

If the marketing budget — which always ranks very high on the schedule of costs on the income statement — was viewed more like the investment in assets, more marketers would sit on the board and have the ability to explain and report on the crucial assets within their purview. (July 28, 2009)

A New Class of Asset [PDF]
By Roger Sinclair

What is a brand and when does it become an asset? In this article, we discuss the history of brand valuation.

Brand Valuation Is the Thing! [PDF]
By Roger Sinclair

Why are companies using brand valuation? There are many reasons including, in a few cases, sheer curiosity. Using a case study of the Australian wine industry, Roger explains why brand valuation is the thing.

What Marketing Is Not [PDF]
By Roger Sinclair

Marketing is often described as a profession. It is not. If it were a profession, no one could be a marketer without having completed the requisite training and having the certificate on the wall. Marketing will never be a profession in the true meaning of that term, but marketers will become more professional in what they do if they augment their competency with these additional skills. 

The Importance of Brand Equity in Creating Firm Value [PDF]
By Roger Sinclair

Brand valuation has emerged from its introductory phase and is now on a steep growth slope.  This whitepaper focuses on the financial heart of brand valuation: isolation of the portion of “super profits” generated by the brand. It is argued that the brand is central to a firm’s ability to earn these profits and that it exerts an influence on the resources and capabilities that are directly responsible for a firm’s success. No other intangible has the same linear link between the market which is the source of a company’s revenues, and the wealth the company creates for its shareholders. (2002)

Choose Your Weapon [PDF]
By Roger Sinclair

It came as something of a surprise to me to learn that brand valuation is closely linked to a contributory cause of the world financial credit crisis. A big discussion point right now is how intangible assets that have no active market as a reference should be valued. Apparently, this was one of the major “last straws” in the demise of the banks which used level 2 as the method to value their assets and not level 1. If that means little to you, you are not alone.

Don't Blame the Messenger [PDF]
By Roger Sinclair

Marketing is under threat. First it was tobacco, now it is alcohol and food, next it will be motor vehicles, carbonated beverages, and fast food restaurants. It is not the damage that these products are capable of that worries me — it is the attack on marketing as the cause that should concern the industry.

After the Harvest Comes the Fallow Phase [PDF]
By Roger Sinclair

In this article focused on professional services companies, Roger argues that there is a negative correlation between the time a services company completes the job and the level of commitment for clients to buy again. To combat this, professional services companies should adopt a new form of brand equity research. (AMA Research in Services Conference, 2003)

Determination of Fair Value of Intangible Assets for IFRS Reporting Purposes [PDF]
By Roger Sinclair

Since brands are now assets when they are included in a business combination, ways of valuing them must be developed that take account of their special characteristics. In this article, we demonstrate that brands do have characteristics worthy of special consideration and that valuation professionals might have to adopt some unfamiliar approaches to do full justice to this form of intangible asset.