Value Based Performance Measures : Theoretical Evaluation and Empirical Analysis of their Application and Value Relevance on a European Level PDF
by Nils Eikelmann
Part of the FOM-Edition Research series
Description
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.
Information
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Download - Immediately Available
- Format:PDF
- Publisher:Springer Fachmedien Wiesbaden
- Publication Date:19/08/2020
- Category:
- ISBN:9783658314293
Other Formats
- Paperback / softback from £37.09
Information
-
Download - Immediately Available
- Format:PDF
- Publisher:Springer Fachmedien Wiesbaden
- Publication Date:19/08/2020
- Category:
- ISBN:9783658314293
