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 …
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 …
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 …
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 …
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 …
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 …
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 …
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 …
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 …