Development of key performance indicators of capital market-oriented entities in the Prime Standard since the introduction of DRS 20

• Authors: Blumenstein Philipp , Schmidt Robert C. , Hastenteufel Jessica
• Languages of publication: EN

Abstracts

EN

This paper examines the performance indicators of 168 Prime Standard entities since the introduction of DRS 20, focusing on the core question of how the use of performance indicators has changed over time. For this purpose, we compare the published key performance indicators from various companies in different years to point out existing differences. Furthermore, we examine which KPIs are changed most often and how frequently businesses adjust their performance indicators. The companies examined are differentiated according to size and sector.

Keywords

EN

DRS 20; Prime Standard; key performance indicators

• Publisher: Wydawnictwo AGH
• Journal: Managerial Economics
• Year: 2022
• Volume: 23
• Issue: 1
• Pages: 7-26

Dates

published

2022-2022

Contributors

author

Blumenstein Philipp

• European Air Transport Leipzig GmbH

author

Schmidt Robert C.

• International University of Applied Sciences

author

Hastenteufel Jessica

• International University of Applied Sciences

References

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