Open Daily: 10am - 10pm | Alley door pickup 10am - 7pm 3038 Hennepin Ave Minneapolis, MN
612-822-4611

  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Value Based Performance Measures: Theoretical Evaluation and Empirical Analysis of Their Application and Value Relevance on a European Level

Value Based Performance Measures: Theoretical Evaluation and Empirical Analysis of Their Application and Value Relevance on a European Level

Eikelmann, Nils

Paperback

Series: Fom-Edition Research

AccountingInvesting & FinanceManagement

ISBN10: 3658314281
ISBN13: 9783658314286
Publisher: Springer Gabler
Published: Aug 20 2020
Pages: 309
Weight: 0.97
Height: 0.75 Width: 5.83 Depth: 8.27
Language: English
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.

Also in

Accounting

View All