Holdings: New metrics for value-based management

New metrics for value-based management: enhancement of performance measurement and empirical evidence on value-relevance

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Bibliographic Details
Main Author:	Holler, Annette (Author)
Format:	Thesis Electronic eBook
Language:	English
Published:	Wiesbaden Gabler 2009
Edition:	1. ed.
Series:	Gabler Research : Unternehmensführung & Controlling
Subjects:	Kennzahl Leistungsmessung Betriebliche Kennzahl Wertorientiertes Management Hochschulschrift
Online Access:	BTU01 FAN01 FHA01 FHM01 FHR01 FKE01 FNU01 HWR01 TUM01 UBA01 UBG01 UBM01 UBR01 UBT01 UPA01 Volltext Inhaltsverzeichnis
Physical Description:	1 Online-Ressource (XX, 217 S.) graph. Darst.
ISBN:	9783834918697 9783834984005
DOI:	10.1007/978-3-8349-8400-5

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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
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author	Holler, Annette
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discipline	Mathematik Wirtschaftswissenschaften
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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

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