achieve superior performance in the future. Thus, an analysis of the level and structure of turnover, production year and … added value financial performance indicators relevant for establishing the financial performances and guiding the company …

The notion of performance has multiple meanings and sometimes it is paradoxical as each company must define performance … for its internal and external communication. As we are trying to find a definition of performance based upon the features … thing is certain: performance is achieved over time and can be seen. We will test the model on the analysis of credit risk …

activity based costing method, performance measurement and pilot indicators. However, we considered useful the appeal to a … measuring performance. The objective pursued by this scientific approach was to emphasize, in a theoretical and practical manner …

and French specialized literature, the meanings given to performance concept and to the importance of its knowledge and …

Traditional performance measurement indicators have the disadvantage that they provide information about the historic … financial performance of the company and do not reflect de social and environmental performance. From an economic … value for the shareholder and consuming instead the existent one. The emergence in recent decades of performance measurement …

.<P> Distorted performance measures in compensation contracts elicit suboptimal behavioral responses that may even prove to be … used class of Residual Income based performance measures —such as Economic Value Added (EVA)— is distorted, leading to … and the self-selection of firms using EVA. Our findings indicate that EVA is a distorted performance measure that elicits …

Baker (2002) has demonstrated theoretically that the quality of performance measures used in compensation contracts … noise and distortion of a performance measure can be measured. Courty and Marschke (2007) have recently developed an elegant … empirical test to detect distortion, based on the degradation of a performance measure subsequent to increasing its weight in …

Baker (2002) has demonstrated theoretically that the quality of performance measures used in compensation contracts … noise and distortion of a performance measure can be measured. Courty and Marschke (2007) have recently developed an elegant … empirical test to detect distortion, based on the degradation of a performance measure subsequent to increasing its weight in …

in Scotland. New measures of flexibility and turbulence are used to explain the performance of mature small firms. These … depend on our unique body of evidence from interviews with owner managers. Performance is measured using a Likert scale over … performance. This is done in two forms. The first involves generalised least squares estimation (with heteroskedastic adjustment …