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Value Based Performance Measures : Theoretical Evaluation and Empirical Analysis of their Application and Value Relevance on a European Level.
・ISBN 978-3-658-31428-6 paper EUR 49.99
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| 著者・編者 | Eikelmann, Nils, |
|---|---|
| シリーズ | FOM-Edition Research |
| 出版社 | (Springer Gabler, GW) |
| 出版年月 | 2020.08 |
| ページ数 | 309 pp. |
| 言語 | ENG |
| ニュース番号 | ＜660-L1097 660-L947＞ |
解説
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.