عنوان
پدید آورنده
موضوع
رده
HG4028.V3 H655 2009
HG4028
.
V3
H655
2009
کتابخانه
محل استقرار
3834918695
3834984000
9783834918697
9783834984005
9783834918697
b731524
New metrics for value-based management :
[Book]
enhancement of performance measurement and empirical evidence on value-relevance /
Annette Holler ; with a foreword by Professor Dr. Dirk Schiereck.
Wiesbaden :
Gabler Verlag / GWV Fachverlage,
©2009.
1 online resource :
illustrations
Gabler research. Unternehmensführung & Controlling.
Includes bibliographical references.
Fundamentals -- Development of New Value-Based Metrics -- Applied Methods for the Empirical Research -- Results -- Discussion.
0
Diss.-- European Business School, 2009.
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.
Springer
978-3-8349-1869-7
9783834918697
Springer - LINK.
Capital investments-- Decision making.
Corporations-- Valuation.
Economic value added.
Stocks-- Prices.
Affaires.
Capital investments-- Decision making.
Corporations-- Valuation.
Economic value added.
Economie de l'entreprise.
Science économique.
Stocks-- Prices.
BUS041000
KJM
658
.
155
22
HG4028
.
V3
H655
2009
Holler, Annette.
20201203152321.0
pn
مطالعه متن کتاب [Book]
Y
