Shareholder/Stakeholder Value Management, Company Growth and

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Title: Shareholder/Stakeholder Value Management, Company Growth and
Author: Ekholm, Bo-Göran; Wallin, Jan
Contributor: Hanken School of Economics, Department of Accounting and Commercial Law, Accounting
Belongs to series: Working Papers - 493
ISSN: 0357-4598
ISBN: 951-555-796-8
Abstract: There has been considerable discussion in the literature about the relative merits of shareholder value management and stakeholder value management, but relatively little empirical research has been reported concerning the relationship between these types of management and financial performance. The present study puts forward a hypothesis that true shareholder value management also encompasses stakeholder value management. This combination of shareholder/stakeholder value management is hypothesised to be associated with superior financial performance and sales growth. Using a sample of chief financial officers' ratings of the contemporary management accounting techniques economic value added and the balanced scorecard to represent the two management types, the study found evidence in support of the hypothesis.
Date: 2003
Copyright information: This publication is copyrighted. You may download, display and print it for Your own personal use. Commercial use is prohibited.
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