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＜電子ブック＞
New Metrics for Value-Based Management : Enhancement of Performance Measurement and Empirical Evidence on Value-Relevance / by Annette Holler
(Unternehmensführung & Controlling. ISSN:26285347)

版	1st ed. 2009.
出版者	(Wiesbaden : Gabler Verlag : Imprint: Gabler Verlag)
出版年	2009
大きさ	XXI, 217 p. 32 illus : online resource
著者標目	*Holler, Annette author SpringerLink (Online service)
件　名	LCSH:Game theory LCSH:Strategic planning LCSH:Leadership LCSH:Macroeconomics LCSH:Management FREE:Game Theory FREE:Business Strategy and Leadership FREE:Macroeconomics and Monetary Economics FREE:Management
一般注記	Fundamentals -- Development of New Value-Based Metrics -- Applied Methods for the Empirical Research -- Results -- Discussion 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 HTTP:URL=https://doi.org/10.1007/978-3-8349-8400-5

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