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

Eikelmann, Nils

ISBN 10: 3658314281 / ISBN 13: 9783658314286

Published by Springer Gabler, 2020

About this Item

PRINT ON DEMAND pp. 305.

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Bibliographic Details

• Title: Value Based Performance Measures: Theoretical Evaluation and Empirical Analysis of their Application and Value Relevance on a European Level (FOM-Edition Research)
• Publisher: Springer Gabler
• Publication Date: 2020
• Language: English
• ISBN 10: 3658314281
• ISBN 13: 9783658314286
• Binding: Soft cover
• Condition: New

About this title

Synopsis

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.

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.