國立虎尾科技大學 |

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

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Value Based Performance Measures/ by Nils Eikelmann.
其他題名:	Theoretical Evaluation and Empirical Analysis of their Application and Value Relevance on a European Level /
作者:	Eikelmann, Nils.
面頁冊數:	XXIV, 309 p.online resource. :
Contained By:	Springer Nature eBook
標題:	Capital Markets. -
電子資源:	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:

1106532
Capital Markets.

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 /
LDR:03152nam a22003975i 4500 001 1026708
003 DE-He213
005 20201007020104.0
007 cr nn 008mamaa
008 210318s2020 gw | s |||| 0|eng d
020 $a 9783658314293 $9 978-3-658-31429-3
024 7 $a 10.1007/978-3-658-31429-3 $2 doi
035 $a 978-3-658-31429-3
050 4 $a HF5601-5689
072 7 $a KFCF $2 bicssc
072 7 $a BUS001010 $2 bisacsh
072 7 $a KFCF $2 thema
082 0 4 $a 657 $2 23
100 1 $a Eikelmann, Nils. $e author. $4 aut $4 http://id.loc.gov/vocabulary/relators/aut $3 1323037
245 1 0 $a Value Based Performance Measures $h [electronic resource] : $b Theoretical Evaluation and Empirical Analysis of their Application and Value Relevance on a European Level / $c by Nils Eikelmann.
250 $a 1st ed. 2020.
264 1 $a Wiesbaden : $b Springer Fachmedien Wiesbaden : $b Imprint: Springer Gabler, $c 2020.
300 $a XXIV, 309 p. $b online resource.
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
347 $a text file $b PDF $2 rda
490 1 $a FOM-Edition Research, $x 2524-7026
505 0 $a 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.
520 $a 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.
650 2 4 $a Capital Markets. $3 1106532
650 1 4 $a Financial Accounting. $3 1108966
650 0 $a Capital market. $3 556702
650 0 $a Management. $3 558618
650 0 $a Accounting. $3 561166
710 2 $a SpringerLink (Online service) $3 593884
773 0 $t Springer Nature eBook
776 0 8 $i Printed edition: $z 9783658314286
776 0 8 $i Printed edition: $z 9783658314309
830 0 $a FOM-Edition Research, $x 2524-7026 $3 1318175
856 4 0 $u https://doi.org/10.1007/978-3-658-31429-3
912 $a ZDB-2-BUM
912 $a ZDB-2-SXBM
950 $a Business and Management (SpringerNature-41169)
950 $a Business and Management (R0) (SpringerNature-43719)