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Value Based Performance Measures

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

  • Book
  • © 2020

Overview

Authors:
  1. Nils Eikelmann

    1. ISF – Institute for Strategic Finance, FOM – University of Applied Science for Economics and Management, Essen, Germany

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  • Europe-wide analysis of application and value relevance

Part of the book series: FOM-Edition Research (FOMER)

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Table of contents (5 chapters)

  1. Front Matter

    Pages I-XXIV
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  2. Introduction

    • Nils Eikelmann
    Pages 1-8

  3. Framework Conditions for the Application of Value Based Performance Measures

    • Nils Eikelmann
    Pages 9-89

  4. Critical Evaluation of Selected Value Concepts

    • Nils Eikelmann
    Pages 91-167

  5. Application and Value Relevance of Value Based Performance Measures in Europe

    • Nils Eikelmann
    Pages 169-259

  6. Conclusion

    • Nils Eikelmann
    Pages 261-269

  7. Back Matter

    Pages 271-309
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Keywords

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.

Authors and Affiliations

  • ISF – Institute for Strategic Finance, FOM – University of Applied Science for Economics and Management, Essen, Germany

    Nils Eikelmann

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.

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: Nils Eikelmann

  • Series Title: FOM-Edition Research

  • DOI: https://doi.org/10.1007/978-3-658-31429-3

  • Publisher: Springer Gabler Wiesbaden

  • eBook Packages: Business and Management, Business and Management (R0)

  • Copyright Information: The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Fachmedien Wiesbaden GmbH, part of Springer Nature 2020

  • Softcover ISBN: 978-3-658-31428-6Published: 20 August 2020

  • eBook ISBN: 978-3-658-31429-3Published: 19 August 2020

  • Series ISSN: 2524-7026

  • Series E-ISSN: 2524-7034

  • Edition Number: 1

  • Number of Pages: XXIV, 309

  • Topics: Financial Accounting, Management, Capital Markets

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