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| Tekijä: | Wiersma, E. |
| Otsikko: | An exploratory study of relative and incremental information content of two non-financial performance measures: Field study evidence on absence frequency and on-time delivery |
| Lehti: | Accounting, Organizations and Society
2008 : FEB/APR, VOL. 33:2-3, p. 249-265 |
| Asiasana: | financial performance performance measurement managers service companies Netherlands |
| Kieli: | eng |
| Tiivistelmä: | This exploratory field study tests the relative and incremental information content of two non-financial performance measures compared to financial performance measures for future financial performance. The data is from the contracts of the managers of 27 responsibility centers of a large Dutch service firm. The analysis is based on three years monthly observation. It is found, among others, that in the research context the two non-financial measures absence frequency and on-time delivery do not have more relative information content than lagged financial measures. |
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