Abstract
The possibility to assess brand strategies based on their financial consequences is attractive to managers and researchers alike. This conceptual article discusses financial assessment of brand extension proposals within companies. An integrated framework synthesises key questions and arguments in theoretically informed valuation, in order to support managerial decision-making. It highlights the link between brand equity considerations and financial evaluation, to acknowledge the role of brand extension as an investment in business development. The ideal role of financial assessment in the practice and research of brand extension is discussed.