New Metrics for Value-Based Management Enhancement of Performance Measurement and Empirical Evidence on Value-Relevance /

Value-Based Management, a widely applied reference for strategic management, aims at maximizing sustainable shareholder value creation. However, respective accounting metrics to measure the firm’s wealth creation, such as residual income and Economic Value Added (EVA®), are distorted by accounting d...

Πλήρης περιγραφή

Λεπτομέρειες βιβλιογραφικής εγγραφής
Κύριος συγγραφέας: Holler, Annette (Συγγραφέας)
Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
Γλώσσα:English
Έκδοση: Wiesbaden : Gabler, 2009.
Θέματα:
Διαθέσιμο Online:Full Text via HEAL-Link
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020 |a 9783834984005  |9 978-3-8349-8400-5 
024 7 |a 10.1007/978-3-8349-8400-5  |2 doi 
040 |d GrThAP 
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100 1 |a Holler, Annette.  |e author. 
245 1 0 |a New Metrics for Value-Based Management  |h [electronic resource] :  |b Enhancement of Performance Measurement and Empirical Evidence on Value-Relevance /  |c by Annette Holler. 
264 1 |a Wiesbaden :  |b Gabler,  |c 2009. 
300 |a XXI, 217 p. 32 illus.  |b online resource. 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
347 |a text file  |b PDF  |2 rda 
505 0 |a Fundamentals -- Development of New Value-Based Metrics -- Applied Methods for the Empirical Research -- Results -- Discussion. 
520 |a Value-Based Management, a widely applied reference for strategic management, aims at maximizing sustainable shareholder value creation. However, respective accounting metrics to measure the firm’s wealth creation, such as residual income and Economic Value Added (EVA®), are distorted by accounting depreciation, implying inconsistent investment disincentives. Annette Holler introduces two new depreciation-adjusted value metrics and illustrates the depreciation-related bias in a case study. Finally, a regression analysis adds to previous evidence on associations between value creation and stock returns as well as firm values. 
650 0 |a Mathematics. 
650 0 |a Management. 
650 0 |a Leadership. 
650 0 |a Game theory. 
650 0 |a Macroeconomics. 
650 1 4 |a Mathematics. 
650 2 4 |a Game Theory, Economics, Social and Behav. Sciences. 
650 2 4 |a Business Strategy/Leadership. 
650 2 4 |a Macroeconomics/Monetary Economics//Financial Economics. 
650 2 4 |a Management. 
710 2 |a SpringerLink (Online service) 
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776 0 8 |i Printed edition:  |z 9783834918697 
856 4 0 |u http://dx.doi.org/10.1007/978-3-8349-8400-5  |z Full Text via HEAL-Link 
912 |a ZDB-2-SMA 
950 |a Mathematics and Statistics (Springer-11649)