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Persistent link: https://www.econbiz.de/10009231963
We empirically study the use of value-based management systems in listed German firms and examine implications for firms' stock market performance. Using a novel, hand-collected data set covering 1,083 firm years from 2002 to 2008, we find that value-based management systems become increasingly...
Persistent link: https://www.econbiz.de/10008665075
We empirically study the use of value-based management systems in listed German firms and examine implications for firms' stock market performance. Using a novel, hand-collected data set covering 1,083 firm years from 2002 to 2008, we find that value-based management systems become increasingly...
Persistent link: https://www.econbiz.de/10013116109
Persistent link: https://www.econbiz.de/10011552319
Persistent link: https://www.econbiz.de/10003986113
While some of the modern performance measures used in managerial accounting rely on cash flow based figures others try to take advantage of the information content of accounting figures. However, whether the additional information content in the accrual components of earnings improves the...
Persistent link: https://www.econbiz.de/10008660017
Persistent link: https://www.econbiz.de/10013041008
Persistent link: https://www.econbiz.de/10009504040
While some of the modern performance measures used in managerial accounting rely on cash flow based figures others try to take advantage of the information content of accounting figures. However, whether the additional information content in the accrual components of earnings improves the...
Persistent link: https://www.econbiz.de/10013147631
Persistent link: https://www.econbiz.de/10001872365