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.
Reihe
Auflage
Sprache
Verlagsort
Verlagsgruppe
Springer Fachmedien Wiesbaden GmbH
Zielgruppe
Illustrationen
Maße
Höhe: 210 mm
Breite: 148 mm
Dicke: 19 mm
Gewicht
ISBN-13
978-3-658-31428-6 (9783658314286)
DOI
10.1007/978-3-658-31429-3
Schweitzer Klassifikation
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.
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.
