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Value Based Performance Measures = Theoretical Evaluation and Empirical Analysis of their Application and Value Relevance on a European Level /

Record Type:	Language materials, printed : Monograph/item
Title/Author:	Value Based Performance Measures/ by Nils Eikelmann.
Reminder of title:	Theoretical Evaluation and Empirical Analysis of their Application and Value Relevance on a European Level /
Author:	Eikelmann, Nils.
Description:	XXIV, 309 p.online resource. :
Contained By:	Springer Nature eBook
Subject:	Accounting. -
Online resource:	https://doi.org/10.1007/978-3-658-31429-3
ISBN:	9783658314293

Value Based Performance Measures = Theoretical Evaluation and Empirical Analysis of their Application and Value Relevance on a European Level /
Eikelmann, Nils.

Value Based Performance MeasuresTheoretical Evaluation and Empirical Analysis of their Application and Value Relevance on a European Level /[electronic resource] :by Nils Eikelmann. - 1st ed. 2020. - XXIV, 309 p.online resource. - FOM-Edition Research,2524-7026. - FOM-Edition Research,.

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.

ISBN: 9783658314293

Standard No.: 10.1007/978-3-658-31429-3doiSubjects--Topical Terms:

561166
Accounting.

LC Class. No.: HF5601-5689

Dewey Class. No.: 657

Value Based Performance Measures = Theoretical Evaluation and Empirical Analysis of their Application and Value Relevance on a European Level /
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