search query: @author Schremper, R. / total: 3
reference: 2 / 3
| Author: | Schremper, R. Pälchen, O. |
| Title: | Wertrelevanz rechnungswesenbasierter Erfolgskennzahlen |
| Journal: | Betriebswirtschaft
2001 : SEP-OCT, VOL. 61:5, p. 542-559 |
| Index terms: | Accounting Performance measurement |
| Language: | ger |
| Abstract: | Accounting-based performance measures should be highly correlated with market-based returns in terms of value creation. However, there is dispute about which internal measure is best suited. Based on a large sample the empirical determination of fifteen different accounting-based performance measures in terms of capital market value creation will be analyzed employing ordinary least squares regressions. |
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