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Titlebook: Value Based Performance Measures; Theoretical Evaluati Nils Eikelmann Book 2020 The Editor(s) (if applicable) and The Author(s), under excl

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樓主
發(fā)表于 2025-3-21 17:52:42 | 只看該作者 |倒序?yàn)g覽 |閱讀模式
書目名稱Value Based Performance Measures
副標(biāo)題Theoretical Evaluati
編輯Nils Eikelmann
視頻videohttp://file.papertrans.cn/981/980312/980312.mp4
概述Europe-wide analysis of application and value relevance
叢書名稱FOM-Edition Research
圖書封面Titlebook: Value Based Performance Measures; Theoretical Evaluati Nils Eikelmann Book 2020 The Editor(s) (if applicable) and The Author(s), under excl
描述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.
出版日期Book 2020
關(guān)鍵詞Value based performance measures; Value relevance study; Value reporting; Value based management; Analys
版次1
doihttps://doi.org/10.1007/978-3-658-31429-3
isbn_softcover978-3-658-31428-6
isbn_ebook978-3-658-31429-3Series ISSN 2524-7026 Series E-ISSN 2524-7034
issn_series 2524-7026
copyrightThe Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Fachmedien Wies
The information of publication is updating

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沙發(fā)
發(fā)表于 2025-3-22 00:01:08 | 只看該作者
Application and Value Relevance of Value Based Performance Measures in Europe,one period. A way to explain and illustrate the Shareholder Value development is value based performance measures. Objectives of voluntary publication of value based performance measures are to reduce information asymmetries between capital market participants and management as well as to reduce the
板凳
發(fā)表于 2025-3-22 01:46:58 | 只看該作者
Conclusion,e costs of capital play an important role as they are the hurdle rate for companies. The widely used method of CAPM for cost of capital calculation is controversially discussed in the scientific literature and shows some flaws in its practical application.
地板
發(fā)表于 2025-3-22 04:33:10 | 只看該作者
Book 2020isclosure 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
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發(fā)表于 2025-3-22 11:07:02 | 只看該作者
2524-7026 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 theoretica
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發(fā)表于 2025-3-22 15:51:03 | 只看該作者
Book 2020companies 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.
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發(fā)表于 2025-3-22 18:45:01 | 只看該作者
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