{"product_id":"value-based-performance-measures-theoretical-evaluation-and-empirical-analysis-of-their-application-and-value-relevance-on-a-european-level-von-nils-eikelmann","title":"Value Based Performance Measures","description":"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.\u003cdiv class=\"aw-variant-hidden-subtitle-div\" id=\"aw-variant-subtitle-9783658314286\"\u003e\u003ch3\u003eTheoretical Evaluation and Empirical Analysis of their Application and Value Relevance on a European Level\u003c\/h3\u003e\u003c\/div\u003e","brand":"Libri","offers":[{"title":"Softcover - 9783658314286","offer_id":39448216010845,"sku":"9783658314286","price":53.49,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0940\/0622\/files\/e54f3e02-be0e-4453-8ac2-778f928c86c6.jpg?v=1775882056","url":"https:\/\/shop.autorenwelt.de\/en\/products\/value-based-performance-measures-theoretical-evaluation-and-empirical-analysis-of-their-application-and-value-relevance-on-a-european-level-von-nils-eikelmann","provider":"Autorenwelt Shop","version":"1.0","type":"link"}