Journal of Management and Business Solutions 3092-7226 In Press 2027 01 01 Developing a Brand Valuation Model as an Intangible Asset Through a Financial–Marketing Approach: A Meta-Synthesis Study Developing a Brand Valuation Model as an Intangible Asset Through a Financial–Marketing Approach: A Meta-Synthesis Study 1 16 EN Journal Article 2026 01 20 <p>Structural transformations in the knowledge-based economy and the growing role of intangible assets have turned brand valuation into a strategic issue in both marketing and finance. Despite the expansion of international models and standards, the existing literature still suffers from conceptual and methodological gaps between financial and marketing approaches, ambiguity regarding the mechanism through which perceived value is converted into financial value, and the absence of integrated process-oriented frameworks. The present study aimed to develop a comprehensive model for brand valuation based on a meta-synthesis approach. This research was conducted using a qualitative approach grounded in the interpretive paradigm. The Sandelowski–Barroso meta-synthesis method was employed to systematically analyze 32 specialized brand valuation models and 63 معتبر scientific articles published between 2010 and 2025. The coding process included 215 initial codes, which were refined and merged into 66 open codes, followed by the addition of 15 empirical codes and the final extraction of 82 ultimate codes. Subsequently, 16 axial categories and 5 selective themes were identified. The findings indicate that brand value is a multilayered and process-oriented construct that begins with customer perceptions and experiences, is translated into cash flows through market behavior and competitive advantage mechanisms, and is ultimately reflected in the strategic and financial outcomes of the organization. The proposed model consists of five main layers: institutional infrastructures and brand assets, perceived value, market behavior and performance, financial value and cash flows, and strategic outcomes. By presenting a layered and process-oriented model, the present study reduces the gap between financial and marketing approaches and provides an integrated basis for decision-making by Chief Marketing Officers (CMOs) and Chief Financial Officers (CFOs). In addition to its theoretical coherence, the model also demonstrates operational applicability and the potential for empirical testing in quantitative research.</p> https://www.journalmbs.com/index.php/jmbs/article/download/342/264