Lengthy Test Across 100 Brands Is Step Toward Linking Marketing To Cash Flow After years of preparation and 18 month of research, the Marketing Accountability Standards Board believes it has a way to measure brand value and predict movements in market share. The method is surprisingly simple, and can move marketing executives closer to having the same credibility in boardrooms that finance or engineering executives long have enjoyed. MASB, established seven years ago by a coalition of academics, market researchers and marketers, including MillerCoors and Kimberly-Clark Corp., recently concluded phase one of its Brand Investment & Validation project. It tested a «Brand Choice» metric that’s fairly simple, based on surveys of around 500 people per brand in which they were asked the question of which among several competing brands in a category they would select if they were winners of a prize drawing. It’s a brand-preference measure long used by the research firm ARS, acquired by MSW in 2013.