EconPapers    
Economics at your fingertips  
 

Indicadores de desempenho como direcionadores de valor

Eduardo Sérgio Ulrich Pace, Leonardo Fernando Cruz Basso and Marcos Alessandro da Silva

RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), 2003, vol. 7, issue 1, 37-65

Abstract: This work determines the extend to which analysts use strategic performance measures in addition to traditional financial measures and in what intensity their use in a developing economy is influenced not only by the capacity to predict the value contained in information divulged by companies, but also by its ease of acquisition. The result of the survey was similar to the values obtained in the United States, referring to the predominance of traditional financial indicators, observing a trend for dependence on these indicators alone to change. The results obtained in the analyst's view of strategic measures recommended by the balanced scorecard related to product quality, customer satisfaction and human resource management were not as high as expected. On the other hand corporate governance and process efficiency demonstrated a superior performance, which was not the case of social responsibility categories, which were among those with the worst performance. A communication gap between companies and investors was found and should be overcome by the dialogue between investment analysts and companies with the disclosure of non-financial measures.

Date: 2003
References: Add references at CitEc
Citations:

Downloads: (external link)
https://rac.anpad.org.br/index.php/rac/article/view/200/203 (text/html)
https://rac.anpad.org.br/index.php/rac/article/download/200/203 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:abg:anprac:v:7:y:2003:i:1:200

Access Statistics for this article

RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration) is currently edited by Marcelo de Souza Bispo

More articles in RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration) from ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração
Bibliographic data for series maintained by Information Technology of ANPAD ().

 
Page updated 2025-03-19
Handle: RePEc:abg:anprac:v:7:y:2003:i:1:200