Determinants of the Use of Value-based Performance Measures for Managerial Performance Evaluation

Material TypeArticleLanguageEnglish
TitleDeterminants of the Use of Value-based Performance Measures for Managerial Performance Evaluation Author(S)Henri C Dekker (Author)
Abstract  As value-based (VB) performance measures include firms’ cost of capital, they are considered more congruent than earnings measures. Prior studies, however, find that their use for managerial performance evaluation is less extensive than their presumed benefits would suggest. We examine how the importance of VB measures for evaluation varies with firms’ need and managers’ ...Paginationp1214–1239
SubjectEconomicsDescriptorsEconomics
Journal TitleJournal of Business Finance & Accounting  
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