The enterprise goodwill valuation – ranking of Polish brands

Abstract

Purpose: Article discusses the valuation of company brands, focusing on Polish enterprises. It delves into the increasing importance of intangible assets like brand value in the modern economy. Design/methodology/approach: The paper presents a detailed methodology for valuing brands, which includes analyzing financial reports, surveys, and stock exchange data. The study highlights the complexity of brand valuation, considering factors like intellectual capital, goodwill, and market volatility. Findings: It emphasizes the need for a multifaceted approach in valuation, integrating various methods to achieve a more accurate assessment. Additionally, it presents a list of the most valuable brands in 2021, demonstrating the dominance of certain sectors like technology and retail in brand value. The research concludes that there is no single, definitive method for brand valuation, underscoring the subjective nature of this process. Originality/value: This paper is base on Polish enterprises, which provides appropriate data. The presented methodology is a original approach. Keywords: Brand Valuation, Intangible Assets, Financial Analysis, Goodwill Evaluation. Category of the paper: Research paper.