Titlebook: Value Based Performance Measures; Theoretical Evaluati Nils Eikelmann Book 2020 The Editor(s) (if applicable) and The Author(s), under excl

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https://doi.org/10.1007/978-3-658-31429-3Value based performance measures; Value relevance study; Value reporting; Value based management; Analys

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Introduction, reports of large European companies contain commitments to the Shareholder Value approach. For example, Anheuser-Busch InBev describes its strategic goals as follows: “A long-term strategic mind set motivates us to continually seek – and seize upon – opportunities for future growth and shareholder value creation.”

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