Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/258968 
Year of Publication: 
2022
Series/Report no.: 
IU Discussion Papers - Business & Management No. 4 (April 2022)
Publisher: 
IU Internationale Hochschule, Erfurt
Abstract (Translated): 
This paper examines the performance indicators of 168 prime standard entities since the introduction of German Accounting Standard (Deutscher Rechnungslegungs Standard (DRS)) No. 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.
Subjects: 
DRS 20
Prime Standard
Steuerungskennzahlen
Key Performance Indicators
KPIs
JEL: 
G00
G34
M41
Document Type: 
Working Paper

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