IDEAS home Printed from https://ideas.repec.org/a/agh/journl/v23y2022i1p7-26.html
   My bibliography  Save this article

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

Author

Listed:
  • Philipp Blumenstein

    (European Air Transport Leipzig GmbH)

  • Robert C. Schmidt

    (IU International University of Applied Sciences)

  • Jessica Hastenteufel

    (IU International University of Applied Science)

Abstract

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.

Suggested Citation

  • Philipp Blumenstein & Robert C. Schmidt & Jessica Hastenteufel, 2022. "Development of key performance indicators of capital market-oriented entities in the Prime Standard since the introduction of DRS 20," Managerial Economics, AGH University of Science and Technology, Faculty of Management, vol. 23(1), pages 7-26.
    • Handle: RePEc:agh:journl:v:23:y:2022:i:1:p:7-26
    as

    Download full text from publisher

    File URL: https://journals.agh.edu.pl/manage/article/view/5219/2857
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:agh:journl:v:23:y:2022:i:1:p:7-26. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Lukasz Lach (email available below). General contact details of provider: https://edirc.repec.org/data/wzaghpl.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.