Value Based Performance Measures

Theoretical Evaluation and Empirical Analysis of their Application and Value Relevance on a European Level
1. Auflage 2020
ISBN: 978-3-658-31428-6
Verlag: Springer

Buch, Englisch, 309 Seiten, Book, Format (B × H): 148 mm x 210 mm, Gewicht: 436 g

Reihe: FOM-Edition Research

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.

Zielgruppe

Research

Autoren/Hrsg.

Eikelmann, Nils

Fachgebiete

• Wirtschaftswissenschaften Finanzsektor & Finanzdienstleistungen Internationale Finanzmärkte
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Betriebswirtschaft Management

Inhaltsverzeichnis

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.

Über Autor(innen)

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.