Value Based Performance Measures
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Value Based Performance Measures: Theoretical Evaluation and Empirical Analysis of their Application and Value Relevance on a European Level(FOM-Edition Research)

Value Based Performance Measures: Theoretical Evaluation and Empirical Analysis of their Application and Value Relevance on a European Level(FOM-Edition Research)


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About the Book

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.

Table of 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.

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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Product Details
  • ISBN-13: 9783658314286
  • Publisher: Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
  • Publisher Imprint: Springer Gabler
  • Height: 210 mm
  • No of Pages: 309
  • Series Title: FOM-Edition Research
  • Width: 148 mm
  • ISBN-10: 3658314281
  • Publisher Date: 20 Aug 2020
  • Binding: Paperback
  • Language: English
  • Returnable: Y
  • Sub Title: Theoretical Evaluation and Empirical Analysis of their Application and Value Relevance on a European Level


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Value Based Performance Measures: Theoretical Evaluation and Empirical Analysis of their Application and Value Relevance on a European Level(FOM-Edition Research)
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Value Based Performance Measures: Theoretical Evaluation and Empirical Analysis of their Application and Value Relevance on a European Level(FOM-Edition Research)
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