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Value Based Performance Measures

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

Produktform: E-Buch Text Elektronisches Buch in proprietärem

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.weiterlesen

Dieser Artikel gehört zu den folgenden Serien

Elektronisches Format: PDF

Sprache(n): Englisch

ISBN: 978-3-658-31429-3 / 978-3658314293 / 9783658314293

Verlag: Springer Fachmedien Wiesbaden GmbH

Erscheinungsdatum: 19.08.2020

Seiten: 309

Autor(en): Nils Eikelmann

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