| 书目名称 | Value Based Performance Measures |
| 副标题 | Theoretical Evaluati |
| 编辑 | Nils Eikelmann |
| 视频video | |
| 概述 | Europe-wide analysis of application and value relevance |
| 丛书名称 | FOM-Edition Research |
| 图书封面 |  |
| 描述 | 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. |
| 出版日期 | Book 2020 |
| 关键词 | Value based performance measures; Value relevance study; Value reporting; Value based management; Analys |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-658-31429-3 |
| isbn_softcover | 978-3-658-31428-6 |
| isbn_ebook | 978-3-658-31429-3Series ISSN 2524-7026 Series E-ISSN 2524-7034 |
| issn_series | 2524-7026 |
| copyright | The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Fachmedien Wies |
发表于 2025-3-21 17:52:42
