Purpose The purpose of this article is to synthesize the topics, conceptualizations and
measurements of value-based management (VBM) and to suggest a research agenda …

Despite the widespread use of value-based management (VBM) in European companies,
studies investigating the reasons for the differences in its sophistication remain scarce and …

While recent studies indicate that value-based management (VBM) helps owners in aligning
managerial interests (ie, decision-influencing role), little evidence is provided for its support …

We examine the relationship between the use of value-based key performance indicators in
a firm's management control system and the dynamics of working capital (WC). We …

Our study investigates the effects of board acquisition experience on value creation in cross-
border acquisitions and the dependence of this relationship on acquirer and target country …

We examine the determinants of the disclosure of value-based (VB) performance measures
in Germany. We argue that firms are more likely to disclose VB performance measures when …

Shareholder and stakeholder orientations are often portrayed as opposites, often rooted in
abstract debates and analyses. We challenge this assumption by moving to the …

While value-based management (VBM) prioritizes shareholder value creation, payouts are
central means of distributing created value to shareholders. To better understand how …

Complex constructs in management accounting are often hard to replicate if they rely on
surveys or manual content analyses. Such constructs include, for example, the balanced …

Financial accounting shall enable effective monitoring and control but can itself be subject to
self-serving behavior by management, ie, earnings management. Value-based …