Value based performance measures : theoretical evaluation and empirical analysis of their application and value relevance on a European level
著者
書誌事項
Value based performance measures : theoretical evaluation and empirical analysis of their application and value relevance on a European level
（FOM-edition research）（Research）
Springer Gabler, c2020
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注記
"FOM Hochschule"
Includes bibliographical references (p. [271]-309)
内容説明・目次
内容説明
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.
目次
Framework conditions for the application of value based performance measures.- Critical evaluation of selected value concepts.- Application and value relevance of value based performance measures in Europe.
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