Einfluss der Balanced-Scorecard-Werteparameter auf den Unternehmenswert in einem Regressionsmodell am Beispiel der Versicherungsbranche |
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Authors: | Philipp Pohl |
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Institution: | 1. Institut für Versicherungsbetriebslehre, Universit?t Hamburg, Von-Melle-Park 5, 20146, Hamburg, Deutschland
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Abstract: | In this paper we analyse the importance of the balanced scorecard parameters for the company value. Thus the relevance of the balanced scorecard parameters for the economic success of the company can be accurately quantified. Furthermore optimal value based management rules can be derived. The regression model is thereby defined for companies of any industry sector and then applied for a company of the insurance sector. The importance of the balanced scorecard parameters is estimated using the maximum likelihood method. The parameters are analysed with respect to their statistical significance. Classical and generalized linear regression models are applied. As the result the management can identify the most relevant parameters of the balanced scorecard and manage the company on the basis of these value drivers. |
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