search query: @author Pfeiffer, T. / total: 11
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| Author: | Pfeiffer, T. |
| Title: | Good and bad news for the implementation of shareholder-value concepts in decentralized organizations |
| Journal: | Schmalenbach Business Review
2000 : JAN, VOL. 52:1, p. 68-91 |
| Index terms: | Methodology Performance measurement Investments Management Companies |
| Language: | eng |
| Abstract: | This paper investigates the suitability of different performance measures to evaluate the performance of investment center managers , when intrafirm coordination problems arise btw. headquarters and divisional management. The performance measures analyzed are based on available accounting information: cash in- and outflows, depreciation and book value. The findings show among others the possibilities and limitations of different performance measures as adequate control instruments. |
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