Value creation theory: Literature review and theory assessment

D Windsor - Stakeholder management, 2017 - emerald.com
This chapter assembles the key literature on value creation for consideration in relationship
to stakeholder theory. The literature review identifies and explains the core topics …

Value-based management: a review of its conceptualizations and a research agenda toward sustainable governance

J Wobst, P Tanikulova, R Lueg - Journal of Accounting Literature, 2023 - emerald.com
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 …

[HTML][HTML] Indicadores financieros y su eficiencia en la explicación de la generación de valor en el sector cooperativo

JA Correa-García, SG Restrepo… - Revista Facultad de …, 2018 - scielo.org.co
El objetivo de este artículo es evaluar la relación entre las medidas de desempeño
operativo y financiero con la generación de valor en el sector cooperativo colombiano …

Corporate sustainability in the Nordic countries–The curvilinear effects on shareholder returns

R Lueg, R Pesheva - Journal of Cleaner Production, 2021 - Elsevier
The purpose of this paper is to investigate the effects of Corporate Sustainability (CS; actual
practices and reporting) on total shareholder returns (TSR). We also investigate the …

[图书][B] Strategisches management

H Kreikebaum, DU Gilbert, M Behnam - 2018 - books.google.com
Strategic issues need to be addressed to ensure companies' successful long-term survival.
This textbook provides a clear account of the specific problems and working areas involved …

[HTML][HTML] The influence of organizational structure on value-based management sophistication

S Nowotny, B Hirsch, C Nitzl - Management Accounting Research, 2022 - Elsevier
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 …

CFO emphasis on value-based management: Performance implications and the challenge of CFO succession

S Firk, T Schmidt, M Wolff - Management Accounting Research, 2019 - Elsevier
Top management support is often proclaimed as a crucial factor for the successful use of
value-based management (VBM). Moreover, recent research indicates that CFOs play a …

[HTML][HTML] Does value-based management facilitate managerial decision-making? An analysis of divestiture decisions

S Firk, S Richter, M Wolff - Management Accounting Research, 2021 - Elsevier
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 …

The shareholder value effects of using value-based performance measures: Evidence from acquisitions and divestments

T Knauer, L Silge, F Sommer - Management Accounting Research, 2018 - Elsevier
Value-based (VB) management is an approach that directs corporate actions toward the
objective of creating shareholder value. However, previous studies on the performance and …

The use of neural networks to determine value based drivers for SMEs operating in the rural areas of the Czech Republic

J Vrbka - Oeconomia Copernicana, 2020 - ceeol.com
Research background: In the past, the main objective of a company was to generate
sufficient profit. Nowadays, a company must seek to achieve much broader objectives. To be …