Performancemessung und Wertgenerierung: Entlohnung auf Basis des Residualen Ökonomischen Gewinns

Wolfgang Schultze () and Andreas Weiler

Metrika: International Journal for Theoretical and Applied Statistics, 2007, vol. 18, issue 2, 133-159

Abstract: Value based performance measures are intended to capture increases in shareholder wealth. At the same time they have to measure the realization of the returns initially planned for. To provide incentives for management to act in the interest of owners, bonus payments are often based on these performance measures. Goal congruent performance measurement systems are mostly sought for in the literature using residual income and specific rules for the determination of profit. In this paper we argue that this can be achieved by a specific performance measure and its combinations with the concept of a bonus bank. Copyright Springer-Verlag 2007

Date: 2007
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DOI: 10.1007/s00187-007-0026-z

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