Alla ricerca della dimostrabilità nelle valutazioni degli intangibili: la stima del royalty rate

In the article, the authors propose a practical and verifiable approach to estimate the economic value of a brand using the royalty relief method. Specifically, they provide a criterium to determine the royalty rate applicable to a specific case by solely using available public information contained, for example, in reports prepared by consulting firms specialized in brand valuation or in financial reporting packages. Moreover, the authors apply the proposed approach to a real-life situation.