Value Based Performance Measures

Theoretical Evaluation and Empirical Analysis of their Application and Value Relevance on a European Level

von Nils Eikelmann

309 Seiten, Taschenbuch

Kurzbeschreibung des Verlags

Nils Eikelmann describes the framework conditions for the application of value-based performance measures and critically analyses selected ones. The disclosure of value-based performance indicators is important in order to demonstrate the successful management of a company and to satisfy the increasing information needs of investors. However, companies adapt the developed theoretical concepts of value-based performance measures to their practical needs and thus investors are no longer able to compare the performance of companies. In addition, there is a variety of different metrics from which companies can choose. The empirical study aims to reduce existing research gaps and is divided into three parts: the analysis of annual reports of selected European companies, the calculation of a standardised value-based performance measure and a value relevance study in the form of an association study.

• Reihe: FOM-Edition Research
• Themen: Wirtschaftswissenschaft, Finanzen, Betriebswirtschaft und Management Finanz- und Rechnungswesen Rechnungswesen Finanzbuchhaltung
• ISBN: 9783658314286
• Sprache: Englisch
• Erscheinungsdatum: 20.08.2020
• Größe: 21 x 14.8 cm
• Verlag: Springer Fachmedien Wiesbaden GmbH