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Value Based Performance Measures
Theoretical Evaluation and Empirical Analysis of Their Application and Value Relevance on a European Level
Nils Eikelmann
83,95 €
+ 167 points
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.
Spécifications
Parties prenantes
- Auteur(s) :
- Editeur:
Contenu
- Nombre de pages :
- 309
- Langue:
- Anglais
- Collection :
Caractéristiques
- EAN:
- 9783658314286
- Date de parution :
- 20-08-20
- Format:
- Livre broché
- Format numérique:
- Trade paperback (VS)
- Dimensions :
- 148 mm x 210 mm
- Poids :
- 439 g
Seulement chez Librairie Club
+ 167 points sur votre carte client de Librairie Club
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