Motivated by age bias inherent in net residual income measures RI and EVA and addressing potential interest among executive managers, investors and accounting policy makers, this research developed two new value-based performance measures CRI and CEVA and tested the value-relevance of common and newly introduced performance measures. While the new measures and empirical results were yet presented in the previous chapters, this chapter deals with the implications and concludes with limitations of this study and suggestions for future research.


Capital Asset Price Model Executive Manager Capital Charge Cash Management Asset Life 
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Copyright information

© Gabler | GWV Fachverlage GmbH 2009

Authors and Affiliations

  • Annette Holler

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