MASB White Papers

The following MASB white papers may be downloaded for free with registration. Members can use MEMBER ACCESS.

Proving the Value of the BrandPace/Diorio July 2019

The value of a brand, creating it, maintaining it or, even better, growing it, is of significant importance to any enterprise that currently has brands. Brands influence customer choice, and the power of a brand’s attraction influences sales today and tomorrow. And yet the measurement of brands and their value remains a complex topic to explore, with many divergent points of view. The totality of a brand’s value often only comes into focus when an acquisition occurs and the acquiring entity must establish a value to put on its balance sheet to account for the brand or brands it acquired. So, if book value for brands generally understates their value and other proprietary methodologies contain assumptions that can be debated, is work to value a brand still inherently worthwhile?


Applying the Brand Investment & Valuation Model – Meier/Stewart/Findley May 2018

Two key aspects differentiate the MASB BIV Model from other brand valuation models. First, it incorporates a behavioral measure of brand strength in the hearts and minds of customers, brand preference. Second, it establishes mathematical linkages from customer brand strength to brand monetary value. This empirically proven framework provides Finance and Marketing teams a practical approach for monitoring the value of their commercial brands. Its positive reception has fueled demand for information on how to deploy it.
This updated version of the original May 2017 release includes new material addressing environmental factors such as changes in tax and interest rates and their corresponding effect on brand value.


Television’s Brand-Building Power – from GRPs to PRPs Findley/Johnson/Crang Oct 2017

Radical changes continue to shape the media landscape. While much recent research has been conducted on the effectiveness of new platforms, less attention has been given to that media plan staple – television advertising. Is television as effective as it was in the 1980s? Or has its role diminished to the point of non-viability? If still effective, how does it compare to other media platform options available today?

Perspective on Ad Capitalization and Taxation – Moore/Stewart 2016

Expenditures that have a life of less than a year are treated as current expenses while expenditures that have a life of greater than a year are capitalized and amortized over the useful life. Advertising expenditures are treated as short-term and expensed in the current year. Several proposals have been made to change the treatment of advertising to treat all advertising as having some long-term effect on sales. This paper examines research in economics, marketing and accounting that has addressed the short- and long-term effects of advertising on sales.

Brand Investment and Valuation:  A New, Empirically-based Approach Findley 2016

The “brand” is one of the largest assets that a company owns. But unlike tangible assets like factories which are quantified on the balance sheet, a brand’s financial value often goes unrecognized. This puts marketing and finance teams at a disadvantage for assessing investments in the brand such as media. To bridge this gap MASB sponsored an ambitious project that brought together leading academics, marketing and finance practitioners from six blue-chip corporations, and specialists from several research companies.

What Is Known About the Long-Term Impact of Advertising Hanssens 2011

The focus of most measures of marketing’s impact on sales is “short term.” Measurement and analyses that consider only short-term impact may put advertising at an unrealistic disadvantage when allocating marketing resources to maximize long-run profitability. This paper reviews what is known about the short- and long-term impact, illustrates the findings with practitioner examples, and provides clear direction for business application and improving financial return. (Ch. 8, Accountable Marketing: Linking Marketing Actions to Financial Performance)

Getting a Seat at the Table: C-Level Views on Marketing ROIPlummer/Blair 2009

In the absence of standardized metrics for determining marketing’s contribution to return on investment and bottom line, the key to accountability may be found in the behaviors of other business functions—primarily finance and operations—which have established independent, self-governing standards bodies.