FOM-Edition Research

Value Based Performance Measures

Theoretical Evaluation and Empirical Analysis of their Application and Value Relevance on a European Level

Authors: Eikelmann, Nils

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  • Europe-wide analysis of application and value relevance

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About this 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.

About the authors

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.

Table of contents (5 chapters)

Table of contents (5 chapters)

Buy this book

eBook $84.99
price for USA
  • ISBN 978-3-658-31429-3
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $109.99
price for USA

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Bibliographic Information

Bibliographic Information
Book Title
Value Based Performance Measures
Book Subtitle
Theoretical Evaluation and Empirical Analysis of their Application and Value Relevance on a European Level
Authors
Series Title
FOM-Edition Research
Copyright
2020
Publisher
Gabler Verlag
Copyright Holder
The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Fachmedien Wiesbaden GmbH, part of Springer Nature
eBook ISBN
978-3-658-31429-3
DOI
10.1007/978-3-658-31429-3
Softcover ISBN
978-3-658-31428-6
Series ISSN
2524-7026
Edition Number
1
Number of Pages
XXIV, 309
Number of Illustrations
35 b/w illustrations
Topics