New metrics for value-based management: enhancement of performance measurement and empirical evidence on value-relevance
Gespeichert in:
1. Verfasser: | |
---|---|
Format: | Abschlussarbeit Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Wiesbaden
Gabler
2009
|
Ausgabe: | 1. ed. |
Schriftenreihe: | Gabler Research : Unternehmensführung & Controlling
|
Schlagworte: | |
Online-Zugang: | BTU01 FAN01 FHA01 FHM01 FHR01 FKE01 FNU01 HWR01 TUM01 UBA01 UBG01 UBM01 UBR01 UBT01 UPA01 Volltext Inhaltsverzeichnis |
Beschreibung: | 1 Online-Ressource (XX, 217 S.) graph. Darst. |
ISBN: | 9783834918697 9783834984005 |
DOI: | 10.1007/978-3-8349-8400-5 |
Internformat
MARC
LEADER | 00000nmm a2200000 c 4500 | ||
---|---|---|---|
001 | BV035905191 | ||
003 | DE-604 | ||
005 | 20160523 | ||
006 | a m||| 00||| | ||
007 | cr|uuu---uuuuu | ||
008 | 091221s2009 gw |||| o||u| ||||||eng d | ||
015 | |a 09,N25,0684 |2 dnb | ||
015 | |a 09,H12,2686 |2 dnb | ||
020 | |a 9783834918697 |c kart. : EUR 49.90 |9 978-3-8349-1869-7 | ||
020 | |a 9783834984005 |c Online |9 978-3-8349-8400-5 | ||
024 | 7 | |a 10.1007/978-3-8349-8400-5 |2 doi | |
024 | 3 | |a 9783834918697 | |
035 | |a (OCoLC)698981316 | ||
035 | |a (DE-599)BVBBV035905191 | ||
040 | |a DE-604 |b ger |e rakddb | ||
041 | 0 | |a eng | |
044 | |a gw |c XA-DE-HE | ||
049 | |a DE-473 |a DE-739 |a DE-1102 |a DE-898 |a DE-355 |a DE-M347 |a DE-703 |a DE-1049 |a DE-634 |a DE-Aug4 |a DE-2070s |a DE-859 |a DE-19 |a DE-384 |a DE-91 |a DE-83 | ||
082 | 0 | |a 658.4012 |2 22/ger | |
084 | |a MAT 000 |2 stub | ||
084 | |a 650 |2 sdnb | ||
100 | 1 | |a Holler, Annette |e Verfasser |0 (DE-588)139656855 |4 aut | |
245 | 1 | 0 | |a New metrics for value-based management |b enhancement of performance measurement and empirical evidence on value-relevance |c Annette Holler. With a foreword by Dirk Schiereck |
250 | |a 1. ed. | ||
264 | 1 | |a Wiesbaden |b Gabler |c 2009 | |
300 | |a 1 Online-Ressource (XX, 217 S.) |b graph. Darst. | ||
336 | |b txt |2 rdacontent | ||
337 | |b c |2 rdamedia | ||
338 | |b cr |2 rdacarrier | ||
490 | 0 | |a Gabler Research : Unternehmensführung & Controlling | |
502 | |a Zugl.: Oestrich-Winkel, Europ. Business School, Diss., 2009 | ||
650 | 0 | 7 | |a Kennzahl |0 (DE-588)4114166-0 |2 gnd |9 rswk-swf |
650 | 0 | 7 | |a Leistungsmessung |0 (DE-588)4167290-2 |2 gnd |9 rswk-swf |
650 | 0 | 7 | |a Betriebliche Kennzahl |0 (DE-588)4069378-8 |2 gnd |9 rswk-swf |
650 | 0 | 7 | |a Wertorientiertes Management |0 (DE-588)4776793-5 |2 gnd |9 rswk-swf |
655 | 7 | |0 (DE-588)4113937-9 |a Hochschulschrift |2 gnd-content | |
689 | 0 | 0 | |a Wertorientiertes Management |0 (DE-588)4776793-5 |D s |
689 | 0 | 1 | |a Kennzahl |0 (DE-588)4114166-0 |D s |
689 | 0 | 2 | |a Leistungsmessung |0 (DE-588)4167290-2 |D s |
689 | 0 | |5 DE-604 | |
689 | 1 | 0 | |a Wertorientiertes Management |0 (DE-588)4776793-5 |D s |
689 | 1 | 1 | |a Leistungsmessung |0 (DE-588)4167290-2 |D s |
689 | 1 | 2 | |a Betriebliche Kennzahl |0 (DE-588)4069378-8 |D s |
689 | 1 | |8 1\p |5 DE-604 | |
856 | 4 | 0 | |u https://doi.org/10.1007/978-3-8349-8400-5 |x Verlag |3 Volltext |
856 | 4 | 2 | |m DNB Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018762568&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
912 | |a ZDB-2-SMA |a ebook | ||
999 | |a oai:aleph.bib-bvb.de:BVB01-018762568 | ||
883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
966 | e | |u https://doi.org/10.1007/978-3-8349-8400-5 |l BTU01 |p ZDB-2-SMA |x Verlag |3 Volltext | |
966 | e | |u https://doi.org/10.1007/978-3-8349-8400-5 |l FAN01 |p ZDB-2-SMA |x Verlag |3 Volltext | |
966 | e | |u https://doi.org/10.1007/978-3-8349-8400-5 |l FHA01 |p ZDB-2-SMA |x Verlag |3 Volltext | |
966 | e | |u https://doi.org/10.1007/978-3-8349-8400-5 |l FHM01 |p ZDB-2-SMA |x Verlag |3 Volltext | |
966 | e | |u https://doi.org/10.1007/978-3-8349-8400-5 |l FHR01 |p ZDB-2-SMA |x Verlag |3 Volltext | |
966 | e | |u https://doi.org/10.1007/978-3-8349-8400-5 |l FKE01 |p ZDB-2-SMA |x Verlag |3 Volltext | |
966 | e | |u https://doi.org/10.1007/978-3-8349-8400-5 |l FNU01 |p ZDB-2-SMA |x Verlag |3 Volltext | |
966 | e | |u https://doi.org/10.1007/978-3-8349-8400-5 |l HWR01 |p ZDB-2-SMA |x Verlag |3 Volltext | |
966 | e | |u https://doi.org/10.1007/978-3-8349-8400-5 |l TUM01 |p ZDB-2-SMA |x Verlag |3 Volltext | |
966 | e | |u https://doi.org/10.1007/978-3-8349-8400-5 |l UBA01 |p ZDB-2-SMA |x Verlag |3 Volltext | |
966 | e | |u https://doi.org/10.1007/978-3-8349-8400-5 |l UBG01 |p ZDB-2-SMA |x Verlag |3 Volltext | |
966 | e | |u https://doi.org/10.1007/978-3-8349-8400-5 |l UBM01 |p ZDB-2-SMA |x Verlag |3 Volltext | |
966 | e | |u https://doi.org/10.1007/978-3-8349-8400-5 |l UBR01 |p ZDB-2-SMA |x Verlag |3 Volltext | |
966 | e | |u https://doi.org/10.1007/978-3-8349-8400-5 |l UBT01 |p ZDB-2-SMA |x Verlag |3 Volltext | |
966 | e | |u https://doi.org/10.1007/978-3-8349-8400-5 |l UPA01 |p ZDB-2-SMA |x Verlag |3 Volltext |
Datensatz im Suchindex
_version_ | 1804140886113648640 |
---|---|
adam_text | LIST OF CONTENTS FOREWORD VII ACKNOWLEDGMENTS IX LIST OF CONTENTS XI
LIST OF FIGURES XV LIST OF TABLES XVII ABBREVIATIONS XIX SYMBOLS XXI 1
INTRODUCTION 1 1.1 MOTIVATION 1 1.1.1 INADEQUACY OF PERFORMANCE MEASURES
1 1.1.2 INCONSISTENCIES AND DEFICIENCIES OF PRIOR EMPIRICAL STUDIES 5
1.2 RESEARCH OBJECTIVES 8 1.3 STRUCTURE OF THE STUDY 10 2 FUNDAMENTALS
13 2.1 VALUE-BASED MANAGEMENT (VBM) 14 2.1.1 EMERGENCE OF VBM RESPONDING
TO INCREASING SHAREHOLDERS PRESSURE 14 2.1.2 MAXIMIZATION OF
SHAREHOLDER VALUE AS AN OVERALL OBJECTIVE 16 2.1.3 CRITICAL SUCCESS
FACTORS FOR VBM IMPLEMENTATION 22 2.1.4 VALIDITY OF VBM SYSTEMS WITHIN
SUSTAINABILITY AND STAKEHOLDER MODELS 25 2.2 VALUE-BASED PERFORMANCE
MEASURES 28 BIBLIOGRAFISCHE INFORMATIONEN HTTP://D-NB.INFO/994548273
DIGITALISIERT DURCH XII LIST OF CONTENTS 2.2.1 UNSUITABILITY OF
TRADITIONAL PERFORMANCE MEASURES FOR VBM SCOPES 29 2.2.2 INTRODUCTION TO
COMMON VALUE-BASED PERFORMANCE MEASURES 30 2.2.3 EVALUATION OF METRICS
FAVORING RESIDUAL INCOME VARIANTS 39 2.2.4 WIDESPREAD FAMILIARITY OF
MANAGERS WITH VALUE-BASED METRICS 42 2.2.5 MULTIPLE USES OF VALUE-BASED
METRICS 45 2.2.6 VBM SYSTEMS EFFECTIVELY ADDRESSING MANAGEMENT DECISIONS
53 2.3 THE ECONOMIC VALUE ADDED (EVA) CONCEPT 56 2.3.1 EVA COMPUTATION
GOING FAR BEYOND SUBTRACTION OF EQUITY COSTS 56 2.3.2 ACCURACY AND
COMPLEXITY OF EVA DEFINITION IN PRACTICE 62 2.3.3 EVA APPLYING ACROSS
SECTORS, BUSINESS UNITS, AND MANAGEMENT FUNCTIONS 64 2.3.4 EVA PERCEIVED
AS PANACEA WHILE IMPROVEMENTS ARE STILL NEEDED 70 2.4 SUMMARY 72 3
DEVELOPMENT OF NEW VALUE-BASED METRICS 75 3.1 DISTORTIONS OF RESIDUAL
INCOME CAUSED BY ACCOUNTING DEPRECIATION 75 3.1.1 DEFINITION AND
RELEVANCE OF AGE BIAS 75 3.1.2 PERVASIVENESS OF AGE BIAS UNDER VARYING
CASES 77 3.2 ADJUSTMENT TECHNIQUES USING FIGURATIVE ECONOMIC
DEPRECIATION 84 3.2.1 AVAILABLE METRICS REPLACING BOOK DEPRECIATION 84
3.2.2 INSUFFICIENT ADVANTAGES OF DEPRECIATION-ADJUSTED METRICS 96 3.3
INTRODUCTION OF NEW VALUE-BASED METRICS USING ECONOMIC DEPRECIATION98
3.3.1 DEFINITION OF CRI AND CEVA AS NEW DEPRECIATION-ADJUSTED METRICS 98
3.3.2 ADVANTAGES OF CRI AND CEVA VERSUS COMMON VBM METRICS... 104 3.4
SUMMARY 105 4 LIST OF CONTENTS XIII 4.1.1 EMPIRICAL STUDIES RELATING
ACCOUNTING PERFORMANCES TO MARKET VALUE 108 4.1.2 EMPIRICAL STUDIES
RELATING ACCOUNTING PERFORMANCES TO STOCK RETURNS 113 4.1.3 GAPS IN
PREVIOUS STUDIES 119 4.2 DEVELOPMENT OF THE EMPIRICAL STUDY DESIGN 122
4.2.1 RESEARCH HYPOTHESES 122 4.2.2 REGRESSION MODELS RELATING
PERFORMANCE TO MARKET VALUE AND RETURNS 124 4.2.3 RELATIVE AND
INCREMENTAL INFORMATION CONTENT TESTS 131 4.2.4 SAMPLE SELECTION PROCESS
GAINING PANEL DATA 134 4.2.5 DEFINITION OF INDEPENDENT AND DEPENDENT
VARIABLES 137 4.3 SUMMARY 149 5 RESULTS 151 5.1 CASESTUDY 151 5.1.1
ACCOUNTING-BASED MEASURES OF SHAREHOLDER VALUE CREATION 152 5.1.2
MARKET-BASED MEASURES OF SHAREHOLDER VALUE CREATION 169 5.1.3
EXAMINATION OF INTERRELATIONSHIPS 171 5.2 REGRESSION ANALYSIS 173 5.2.1
DESCRIPTIVE AND CORRELATIONS STATISTICS 173 5.2.2 RELATIVE INFORMATION
CONTENT: APPARENT PREDOMINANCE OF EARNINGS 175 5.2.3 INCREMENTAL
INFORMATION CONTENT: IMPORTANCE OF EARNINGS ACCRUALS 183 5.3 SUMMARY
188 6 DISCUSSION 191 6.1 IMPLICATIONS 191 6.2 LIMITATIONS 192 6.3
OUTLOOK 193 REFERENCES 195 APPENDIX 209
|
any_adam_object | 1 |
author | Holler, Annette |
author_GND | (DE-588)139656855 |
author_facet | Holler, Annette |
author_role | aut |
author_sort | Holler, Annette |
author_variant | a h ah |
building | Verbundindex |
bvnumber | BV035905191 |
classification_tum | MAT 000 |
collection | ZDB-2-SMA ebook |
ctrlnum | (OCoLC)698981316 (DE-599)BVBBV035905191 |
dewey-full | 658.4012 |
dewey-hundreds | 600 - Technology (Applied sciences) |
dewey-ones | 658 - General management |
dewey-raw | 658.4012 |
dewey-search | 658.4012 |
dewey-sort | 3658.4012 |
dewey-tens | 650 - Management and auxiliary services |
discipline | Mathematik Wirtschaftswissenschaften |
doi_str_mv | 10.1007/978-3-8349-8400-5 |
edition | 1. ed. |
format | Thesis Electronic eBook |
fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>04130nmm a2200793 c 4500</leader><controlfield tag="001">BV035905191</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20160523 </controlfield><controlfield tag="006">a m||| 00||| </controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">091221s2009 gw |||| o||u| ||||||eng d</controlfield><datafield tag="015" ind1=" " ind2=" "><subfield code="a">09,N25,0684</subfield><subfield code="2">dnb</subfield></datafield><datafield tag="015" ind1=" " ind2=" "><subfield code="a">09,H12,2686</subfield><subfield code="2">dnb</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783834918697</subfield><subfield code="c">kart. : EUR 49.90</subfield><subfield code="9">978-3-8349-1869-7</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783834984005</subfield><subfield code="c">Online</subfield><subfield code="9">978-3-8349-8400-5</subfield></datafield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1007/978-3-8349-8400-5</subfield><subfield code="2">doi</subfield></datafield><datafield tag="024" ind1="3" ind2=" "><subfield code="a">9783834918697</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)698981316</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV035905191</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">gw</subfield><subfield code="c">XA-DE-HE</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-473</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-1102</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-M347</subfield><subfield code="a">DE-703</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-634</subfield><subfield code="a">DE-Aug4</subfield><subfield code="a">DE-2070s</subfield><subfield code="a">DE-859</subfield><subfield code="a">DE-19</subfield><subfield code="a">DE-384</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-83</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">658.4012</subfield><subfield code="2">22/ger</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">MAT 000</subfield><subfield code="2">stub</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">650</subfield><subfield code="2">sdnb</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Holler, Annette</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)139656855</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">New metrics for value-based management</subfield><subfield code="b">enhancement of performance measurement and empirical evidence on value-relevance</subfield><subfield code="c">Annette Holler. With a foreword by Dirk Schiereck</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">1. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Wiesbaden</subfield><subfield code="b">Gabler</subfield><subfield code="c">2009</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (XX, 217 S.)</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Gabler Research : Unternehmensführung & Controlling</subfield></datafield><datafield tag="502" ind1=" " ind2=" "><subfield code="a">Zugl.: Oestrich-Winkel, Europ. Business School, Diss., 2009</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Kennzahl</subfield><subfield code="0">(DE-588)4114166-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Leistungsmessung</subfield><subfield code="0">(DE-588)4167290-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Betriebliche Kennzahl</subfield><subfield code="0">(DE-588)4069378-8</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Wertorientiertes Management</subfield><subfield code="0">(DE-588)4776793-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)4113937-9</subfield><subfield code="a">Hochschulschrift</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Wertorientiertes Management</subfield><subfield code="0">(DE-588)4776793-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Kennzahl</subfield><subfield code="0">(DE-588)4114166-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Leistungsmessung</subfield><subfield code="0">(DE-588)4167290-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Wertorientiertes Management</subfield><subfield code="0">(DE-588)4776793-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Leistungsmessung</subfield><subfield code="0">(DE-588)4167290-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="2"><subfield code="a">Betriebliche Kennzahl</subfield><subfield code="0">(DE-588)4069378-8</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1007/978-3-8349-8400-5</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">DNB Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018762568&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-2-SMA</subfield><subfield code="a">ebook</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-018762568</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-8349-8400-5</subfield><subfield code="l">BTU01</subfield><subfield code="p">ZDB-2-SMA</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-8349-8400-5</subfield><subfield code="l">FAN01</subfield><subfield code="p">ZDB-2-SMA</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-8349-8400-5</subfield><subfield code="l">FHA01</subfield><subfield code="p">ZDB-2-SMA</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-8349-8400-5</subfield><subfield code="l">FHM01</subfield><subfield code="p">ZDB-2-SMA</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-8349-8400-5</subfield><subfield code="l">FHR01</subfield><subfield code="p">ZDB-2-SMA</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-8349-8400-5</subfield><subfield code="l">FKE01</subfield><subfield code="p">ZDB-2-SMA</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-8349-8400-5</subfield><subfield code="l">FNU01</subfield><subfield code="p">ZDB-2-SMA</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-8349-8400-5</subfield><subfield code="l">HWR01</subfield><subfield code="p">ZDB-2-SMA</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-8349-8400-5</subfield><subfield code="l">TUM01</subfield><subfield code="p">ZDB-2-SMA</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-8349-8400-5</subfield><subfield code="l">UBA01</subfield><subfield code="p">ZDB-2-SMA</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-8349-8400-5</subfield><subfield code="l">UBG01</subfield><subfield code="p">ZDB-2-SMA</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-8349-8400-5</subfield><subfield code="l">UBM01</subfield><subfield code="p">ZDB-2-SMA</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-8349-8400-5</subfield><subfield code="l">UBR01</subfield><subfield code="p">ZDB-2-SMA</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-8349-8400-5</subfield><subfield code="l">UBT01</subfield><subfield code="p">ZDB-2-SMA</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.1007/978-3-8349-8400-5</subfield><subfield code="l">UPA01</subfield><subfield code="p">ZDB-2-SMA</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield></record></collection> |
genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
genre_facet | Hochschulschrift |
id | DE-604.BV035905191 |
illustrated | Not Illustrated |
indexdate | 2024-07-09T22:07:06Z |
institution | BVB |
isbn | 9783834918697 9783834984005 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-018762568 |
oclc_num | 698981316 |
open_access_boolean | |
owner | DE-473 DE-BY-UBG DE-739 DE-1102 DE-898 DE-BY-UBR DE-355 DE-BY-UBR DE-M347 DE-703 DE-1049 DE-634 DE-Aug4 DE-2070s DE-859 DE-19 DE-BY-UBM DE-384 DE-91 DE-BY-TUM DE-83 |
owner_facet | DE-473 DE-BY-UBG DE-739 DE-1102 DE-898 DE-BY-UBR DE-355 DE-BY-UBR DE-M347 DE-703 DE-1049 DE-634 DE-Aug4 DE-2070s DE-859 DE-19 DE-BY-UBM DE-384 DE-91 DE-BY-TUM DE-83 |
physical | 1 Online-Ressource (XX, 217 S.) graph. Darst. |
psigel | ZDB-2-SMA ebook |
publishDate | 2009 |
publishDateSearch | 2009 |
publishDateSort | 2009 |
publisher | Gabler |
record_format | marc |
series2 | Gabler Research : Unternehmensführung & Controlling |
spelling | Holler, Annette Verfasser (DE-588)139656855 aut New metrics for value-based management enhancement of performance measurement and empirical evidence on value-relevance Annette Holler. With a foreword by Dirk Schiereck 1. ed. Wiesbaden Gabler 2009 1 Online-Ressource (XX, 217 S.) graph. Darst. txt rdacontent c rdamedia cr rdacarrier Gabler Research : Unternehmensführung & Controlling Zugl.: Oestrich-Winkel, Europ. Business School, Diss., 2009 Kennzahl (DE-588)4114166-0 gnd rswk-swf Leistungsmessung (DE-588)4167290-2 gnd rswk-swf Betriebliche Kennzahl (DE-588)4069378-8 gnd rswk-swf Wertorientiertes Management (DE-588)4776793-5 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Wertorientiertes Management (DE-588)4776793-5 s Kennzahl (DE-588)4114166-0 s Leistungsmessung (DE-588)4167290-2 s DE-604 Betriebliche Kennzahl (DE-588)4069378-8 s 1\p DE-604 https://doi.org/10.1007/978-3-8349-8400-5 Verlag Volltext DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018762568&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
spellingShingle | Holler, Annette New metrics for value-based management enhancement of performance measurement and empirical evidence on value-relevance Kennzahl (DE-588)4114166-0 gnd Leistungsmessung (DE-588)4167290-2 gnd Betriebliche Kennzahl (DE-588)4069378-8 gnd Wertorientiertes Management (DE-588)4776793-5 gnd |
subject_GND | (DE-588)4114166-0 (DE-588)4167290-2 (DE-588)4069378-8 (DE-588)4776793-5 (DE-588)4113937-9 |
title | New metrics for value-based management enhancement of performance measurement and empirical evidence on value-relevance |
title_auth | New metrics for value-based management enhancement of performance measurement and empirical evidence on value-relevance |
title_exact_search | New metrics for value-based management enhancement of performance measurement and empirical evidence on value-relevance |
title_full | New metrics for value-based management enhancement of performance measurement and empirical evidence on value-relevance Annette Holler. With a foreword by Dirk Schiereck |
title_fullStr | New metrics for value-based management enhancement of performance measurement and empirical evidence on value-relevance Annette Holler. With a foreword by Dirk Schiereck |
title_full_unstemmed | New metrics for value-based management enhancement of performance measurement and empirical evidence on value-relevance Annette Holler. With a foreword by Dirk Schiereck |
title_short | New metrics for value-based management |
title_sort | new metrics for value based management enhancement of performance measurement and empirical evidence on value relevance |
title_sub | enhancement of performance measurement and empirical evidence on value-relevance |
topic | Kennzahl (DE-588)4114166-0 gnd Leistungsmessung (DE-588)4167290-2 gnd Betriebliche Kennzahl (DE-588)4069378-8 gnd Wertorientiertes Management (DE-588)4776793-5 gnd |
topic_facet | Kennzahl Leistungsmessung Betriebliche Kennzahl Wertorientiertes Management Hochschulschrift |
url | https://doi.org/10.1007/978-3-8349-8400-5 http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018762568&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
work_keys_str_mv | AT hollerannette newmetricsforvaluebasedmanagementenhancementofperformancemeasurementandempiricalevidenceonvaluerelevance |