Strategically Leveraging Brand Value: The Hidden Potential for Corporate Financing.
Published In: Strategic Finance, 2025. P. 4 1 of 3
Database: Academic Search Ultimate 2 of 3
Authored By: Situm, Mario; Sorrentino, Giuseppe; Pernsteiner, Helmut 3 of 3
Abstract
The article focuses on the strategic potential of monetizing brand value through sale-and-leaseback structures in corporate finance. It highlights that strong brands are valuable assets that enhance financial performance but often remain unrecognized on corporate balance sheets due to accounting standards like IFRS and US GAAP, which do not allow capitalization of internally developed brands. The sale-and-leaseback model allows companies to sell their brand rights to a third party while retaining operational use, thereby unlocking hidden brand value and improving liquidity without diluting equity. The article also discusses the importance of credible brand valuation and the need for careful planning to mitigate risks associated with such transactions. [Extracted from the article]
Additional Information
- Source:Strategic Finance. 2025/11, p4
- Document Type:Article
- Subject Area:Business and Management
- Publication Date:2025
- ISSN:1524-833X
- Accession Number:190813474
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