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An appropriate measure of corporate performance is believed to be highly correlated to firm value on one hand and should be able to signal the extent of periodic wealth creation on the other. Using a random sample of 1000 companies, this paper examines the power of select performance measures in...
Persistent link: https://www.econbiz.de/10013101266
The aggregation of multiple metrics of corporate social performance (CSP) poses one of the major problems in CSP research. In this paper we propose a new method to compute a composite indicator of CSP from an efficiency perspective using data envelopment analysis (DEA). The new approach makes it...
Persistent link: https://www.econbiz.de/10012921055
Measuring innovation is a challenging but essential task to improve business performance. To tackle this task, key performance indicators (KPIs) can be used to measure and monitor innovation. The objective of this study is to explore how KPIs, designed for measuring innovation, are used in...
Persistent link: https://www.econbiz.de/10012627093
Persistent link: https://www.econbiz.de/10013531304
the performance measurement conceptual framework. The paper is based on literature study followed by analysis and … generalization. It reflects the diversity of approaches to performance measurement in performance-oriented literature and it … measurement as a causal chain of activities and it deals with the role of subjectivity in this chain. Second section concerns …
Persistent link: https://www.econbiz.de/10011459300
Persistent link: https://www.econbiz.de/10012195226
A key principle of financial reporting is that substance matters, not form. This is how auditors ensure that a firm will be viable in the future. The authors provide a checklist of goals that an organization should examine in order to determine whether it is investing in the long-run rather than...
Persistent link: https://www.econbiz.de/10012926792
Performance measurement has been defined and redefined over the years. Researchers have tried to explain this important … multi-disciplinary approach. This has resulted in a departure from a generalist understanding of performance measurement to … performance measurement through the review of literature. It also points out some of the issues in the more recently developed …
Persistent link: https://www.econbiz.de/10013112570
We consider how size matters for banks in three size groups: small community banks with assets less than $1 billion, large community banks with assets between $1 billion and $10 billion, and midsize banks with assets between $10 billion and $50 billion. To illustrate the differences between...
Persistent link: https://www.econbiz.de/10012899819
The aim of this research is to use different economic variables to establish whether there are differences in economic performance between companies as a result of their inclusion in the sustainability index. This paper presents a one-dimensional exploratory study which compares the socially...
Persistent link: https://www.econbiz.de/10013002470