Search Results - subject:"value-based performance measures"

Disclosure of value-based performance measures : evidence from German listed firms

Brück, Christian; Knauer, Thorsten; Schwering, Anja - In: Accounting and business research 53 (2023) 6, pp. 671-698

Persistent link: https://www.econbiz.de/10014391342

Determinants and consequences of applying value-based performance measures: the German evidence

Ernstberger, Jurgen; Egger, Florian; Giebelstein, Matthias - In: International Journal of Accounting, Auditing and … 6 (2010) 2/3, pp. 224-248

This paper examines the determinants of applying value-based performance measures like economic value added (EVA) and … performance measures. In a second analysis, we are not able to document a positive influence of the application of value-based … determinants and consequences of applying value-based performance measures. …

Persistent link: https://www.econbiz.de/10010670412

Performance measures: traditional accounting measures vs. modern value-based measures. The case of earnings and EVA® in the Athens Stock Exchange (ASE)

Maditinos, Dimitrios I.; Sevic, Zeljko; Theriou, Nikolaos G. - In: International Journal of Economic Policy in Emerging … 2 (2009) 4, pp. 323-334

This study is stimulated by both the EVA ® proponents' assertions and by the mixed empirical results for its value relevance reported until now. Pooled time-series, cross sectional data of listed companies in the Athens Stock Exchange (ASE) over the period 1992-2001 have been employed to...

Persistent link: https://www.econbiz.de/10008755563