...Javier Bas; Patricio Sáiz; José L. Zofío Purpose Brands and trademarks are rather different in essence but complementary phenomena in practice. Trademarks provide legal protection to brands, representing a concrete and measurable asset. They are strategic for brand managers, but they have been...

...Colleen Collins‐Dodd; Judith Lynne Zaichkowsky Data from national brand manufacturers suggest they are more willing to take legal action against other independent manufacturers than against retailers when they think their trademark brands have been infringed. Imitation by other independent...

... of: Assets Brand identity Brands Goodwill Trademarks By keeping brands off the balance sheet and dismissing the claims of marketing concerning the fruits of its labour, the accounting profession succeeds in preserving its own reputation for integrity, at the expense of the integrity of marketing...