Value Based Performance Measures

Theoretical Evaluation and Empirical Analysis of their Application and Value Relevance on a European Level
 
 
Springer Gabler (Verlag)
  • 1. Auflage
  • |
  • erschienen am 20. August 2020
 
  • Buch
  • |
  • Softcover
  • |
  • 336 Seiten
978-3-658-31428-6 (ISBN)
 
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.
1st ed. 2020
  • Englisch
  • Wiesbaden
  • |
  • Deutschland
Springer Fachmedien Wiesbaden GmbH
  • Für Beruf und Forschung
XXIV, 309 p.
  • Höhe: 210 mm
  • |
  • Breite: 148 mm
  • |
  • Dicke: 18 mm
  • 436 gr
978-3-658-31428-6 (9783658314286)
10.1007/978-3-658-31429-3
weitere Ausgaben werden ermittelt
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.
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.
Contents - 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
Target Groups - Scientists and students in the field of controlling and accounting
- Practitioners in the same fields
About the Author 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.

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