Value Based Performance Measures: Theoretical Evaluation and Empirical Analysis of their Application and Value Relevance on a European Level - Couverture souple

Eikelmann, Nils

Couverture souple

ISBN 10 : 3658314281 ISBN 13 : 9783658314286

Editeur : Springer Gabler, 2020

Synopsis

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.

A propos du livre

À propos de l?auteur

Nils Eikelmann works in the accounting department of a German power supply company. He received his doctorate from the Universidad Católica de Murcia, Spain. As a part-time lecturer he teaches accounting at the FOM Hochschule für Oekonomie & Management Essen, Germany.

Détails de l'édition

• Éditeur: Springer Gabler
• Date d'édition: 2020
• Langue: anglais
• ISBN 10: 3658314281
• ISBN 13: 9783658314286
• Reliure: Broché
• Numéro d'édition: 1
• Nombre de pages: 336
• Coordonnées du fabricant: ProductSafety@springernature.com; ProductSafety@springernature.com; ; Poststr. 9; Darmstadt; 64293; Allemagne