Corporate reporting: how words add value

Dual branding: how corporate names add value

Examines how corporate names add value to branded fast moving consumer nondurable goods. Uses conjoint analysis to test combinations of brand names, corporate names and prices of confectionery countlines. The results show that both brand names and corporate names add value although some add more value than others. The market is price sensitive so pricing above a threshold level wipes out much o...

How to Add - VALUE

Over the last few years there has been a very rapid advancement in the development of communication and information technologies. These developments have been both in hardware and supporting infrastructure as well as in software. The Scottish Universities are fortunate in having broad bandwidth ATM connecting networks which can be used for video conferencing and transferring large amounts of da...

When Do Analysts Add Value? Evidence from Corporate Spinoffs

We investigate the information content and forecast accuracy of 1,793 analyst reports written around 62 spinoffs––a setting in which analysts’ ability to inform investors is potentially very high. We find that analysts pay little attention to subsidiaries about to be spun off even though these subsidiaries constitute a significant part of the parent company operations. Moreover, while the level...

Intellectual Assets and Value Creation: Implications for Corporate Reporting

Understanding corporate value: managing and reporting intellectual capital