Cormier, D.; Magnan, M.; Zeghal, D. - HEC Montréal (École des Hautes Études Commerciales) - 1999
The measurement of a firm's performance is a crucial issue for many of its stakeholders: shareholders, directors, managers and debtholders. In addition, the effectiveness of many management systems (performance evaluation, compensation, strategy implementation) as well as their impact on value...