Reconstructing the brand equity measurement model for financial holding companies : the examples of Taiwanese financial holding companies

淡江大學機構典藏 > 商管學院 > 國際企業學系暨研究所 > 學位論文 > Item 987654321/54055

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题名:	Reconstructing the brand equity measurement model for financial holding companies : the examples of Taiwanese financial holding companies
其它题名:	重新建構金融控股公司品牌權益衡量模型 : 以臺灣的金融控股公司為例
作者:	許祥慧;Shiu, Hsiang-Hui
贡献者:	淡江大學國際商學碩士在職專班黃哲盛
关键词:	品牌權益;BBDO模型;HIROSE模型;無形資產;因素分析;Exploratory Factor Analysis (EFA);Confirmatory Factor Analysis (CFA);Brand Equity;BBDO Model;HIROSE Model
日期:	2011
上传时间:	2011-06-16 21:55:10 (UTC+8)
摘要:	品牌權益之價值評估模式隨著產業與公司不同而改變，本研究發展品牌權益評估模式以收益法為基礎，在資本風險率方面考量CAPM模型，同時就品牌權益的模型建置程序，先以探索性因素分析(EFA)找出關鍵因素，再以驗證性因素分析(CFA)建構線性結構關係。　　就CFA模型評比來看，由表19至21的檢驗指標顯示模型可適度符合標準，故本研究的品牌權益評比模型可以作為日後相關研究或延伸性研究之參考，此為本研究貢獻之一。此品牌權益評比模型作為分析金控公司之品牌權益的相對分數之工具。　　就品牌權益模型之財務價值計算程序，本研究採用 Palepu ,Healy and Bernard(2004) 的“Value-to-book multiplier”價值乘數概念，衡量財務報表之無形資產品牌權益所產生的財務價值，而此財務價值必須考量前述品牌權益評比模型所計算的金控公司之品牌權益之相對分數，兼顧相對指標與絕對指標等議題。就模型分析架構之比較方面，本研究之品牌權益評比模型之概念較接近德國BBDO模型，而本研究納入CAPM模式的風險衡量觀念；然就本研究之品牌權益價值計算方面，本研究之“Value-to-book multiplier”價值乘數概念可以衡量超額利潤(Excess profit)，與日本的HIROSE模式相近。 Essentially, brand equity modeling varies with the dynamics inherent in different industries and companies. The modeling in this research included the income approach, based on the abnormal earning concept, with the consideration of risk by CAPM model. As the valuation for intangible assets, it’s difficult to build up the standard or criteria for the valuation. In light of the issues, we adopted the Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA) to search the critical factors for brand equity. According to our data collected by questionnaire and analysis, we built up the model constructed by the linear equation of brand loyalty, brand differentiation, brand standing, brand extension. With the score of brand equity in our analysis, we took advantage of the equity value-to-book multiple to summarize the abnormal earning, ROA and intangible assets into our valuation. Finally, we evaluated the brand equity values for the sample companies and assessed differences under the HIROSE model and BBDO model, respectively. Our model is alike to HIROSE model in the method of valuation, with equity value-to-book multiple and excess profit rate, respectively. Nevertheless, from the perspective of equation for valuation, our scheme of constructing model is similar with BBDO model, especially including CAPM for risk issue. The comparison among the models could be improved, based on the disclosure or discovery of oversea segments in Taiwan financial holding companies. Regarding the questionnaire and following analysis, it is suggested to include more data mining inherent in the real operation of financial holding companies. Therefore the EFA and CFA modeling procedures in the study could build up the more accurate brand strategy and feedbacks for marketing strategy. For the time being, this research had built up one scheme of evaluation of brand equity for Taiwan financial holding companies.
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