Shareholder/Stakeholder Value Management, Company Growth and

Visa fullständig post

Permalink

http://urn.fi/URN:ISBN:951-555-796-8
Titel: Shareholder/Stakeholder Value Management, Company Growth and
Author: Ekholm, Bo-Göran; Wallin, Jan
Medarbetare: Svenska handelshögskolan, institutionen för redovisning och handelsrätt, redovisning
Tillhör serie: Working Papers - 493
ISSN: 0357-4598
ISBN: 951-555-796-8
Abstrakt: 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.
Permanenta länken (URI): http://hdl.handle.net/10227/179
URN:ISBN:951-555-796-8
Datum: 2003
Subject: shareholder
stakeholder
economic value added
balanced scorecard
growth
performance management
Rights: Publikationen är skyddad av upphovsrätten. Den får läsas och skrivas ut för personligt bruk. Användning i kommersiellt syfte är förbjuden.


Filer under denna titel

Total number of downloads: Loading...

Filer Storlek Format Granska
493-951-555-796-8.pdf 125.4Kb PDF Granska/Öppna

Detta dokument registreras i samling:

Visa fullständig post