Novel Explorations in Computational Science and Behavioral Management

Novel Explorations in Computational Science and Behavioral Management

Multi-Criteria model for brand value assessment based on financial reporting information

Document Type : Original Article

Authors
Narges Hariri 1
Ali Khozein 2
Mansour Garkaz 3
Hosein Aryaeinezhad 4
1 Ph.D student, Department of accounting, Go.C. Islamic Azad University, Gorgan, Iran.
2 Associate professor, department of Accounting, Ali.C. Islamic Azad University, Aliabad Katoul, Iran.
3 Associate professor, department of accounting, Go.C. Islamic Azad University, Gorgan, Iran.
4 Assistant professor,, Department of accounting, Go.C. Islamic Azad University, Gorgan, Iran.
10.22034/necsbm.2026.561954.1171
Abstract
Brand value measurement has always been of interest to experts and researchers due to its many benefits and functions, and therefore the main goal of this study is to determine the criteria that can be used in brand evaluation and to develop a brand evaluation model based on financial report data. This study was conducted with a qualitative and quantitative approach in 2024 and 2025. In the first stage, in-depth interviews with experts were used to identify criteria that can be used in brand quantification, and in the second stage, after screening using the fuzzy Delphi method, criteria derived from financial reports and usable in brand evaluation were introduced. Finally, the brand measurement model was fitted using the structural equation approach. Accordingly, 28 final criteria for brand quantification were classified into five main groups including financial criteria, internal processes, customers, capital market, and innovation, and their impact on brand value was confirmed. Measuring brand value is very important because it directly affects the pricing power and profitability of the company. This ensures customer loyalty and creates a sustainable competitive advantage. Ultimately, this measurement shows investors the health of the company's key intangible asset and optimizes marketing efficiency. By measuring the brand, the company's stakeholders will also be able to make sound economic decisions based on the real value of the assets and participate in the optimal allocation of resources.
Keywords
brand
financial reports
intangible asset
value
Delphi-fuzzy
Subjects
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Novel Explorations in Computational Science and Behavioral Management
Volume 4, Issue 1 - Serial Number 7
September 2026
Pages 88-102

  • Receive Date 24 November 2025
  • Revise Date 18 February 2026
  • Accept Date 22 February 2026