Abstract
Value Added Reporting as one part of Value Reporting deals with the presentation and explanation of the increase of Shareholder Value of a company in one period. A way to explain and illustrate the Shareholder Value development is value based performance measures. Objectives of voluntary publication of value based performance measures are to reduce information asymmetries between capital market participants and management as well as to reduce the gap between intrinsic value and stock price.
This is a preview of subscription content, log in via an institution.
Buying options
Tax calculation will be finalised at checkout
Purchases are for personal use only
Learn about institutional subscriptionsPreview
Unable to display preview. Download preview PDF.
Author information
Authors and Affiliations
Corresponding author
4.1 Electronic Supplementary Material
Below is the link to the electronic supplementary material.
Rights and permissions
Copyright information
© 2020 The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Fachmedien Wiesbaden GmbH, part of Springer Nature
About this chapter
Cite this chapter
Eikelmann, N. (2020). Application and Value Relevance of Value Based Performance Measures in Europe. In: Value Based Performance Measures. FOM-Edition Research. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-31429-3_4
Download citation
DOI: https://doi.org/10.1007/978-3-658-31429-3_4
Published:
Publisher Name: Springer Gabler, Wiesbaden
Print ISBN: 978-3-658-31428-6
Online ISBN: 978-3-658-31429-3
eBook Packages: Business and ManagementBusiness and Management (R0)