Financial and Non-Financial Value Drivers in Shareholder Value Creation Process

Young Scientists Revue, Faculty of Management Science and Informatics, (ed) Stefan Hittmar, University of Zilina, 2013

8 Pages Posted: 30 Apr 2013 Last revised: 30 Jul 2014

See all articles by Karol Śledzik

Karol Śledzik

University of Gdańsk - Faculty of Management

Date Written: April 29, 2013

Abstract

The principal problems associated with the concept of strategic corporate management is to identify the financial and non-financial value drivers. In Value Based Management theory the main focus was on financial value drivers but today there is a serious necessity of intangible resources (intellectual capital) valuation and identification. Most studies concerning the measurement of intangible resources relates to companies in such industries as biotechnology, aerospace, computer software, cosmetics, healthcare, In-ternet, media, advertising, pharmaceuticals and computer industry. The main goal of this paper is to propose value drivers (ratios) that can be used in shareholder value creation process in corporation.

Keywords: Value drivers, intellectual capital, intangible resources, Value Based Management

JEL Classification: G32, O3, O16

Suggested Citation

Śledzik, Karol, Financial and Non-Financial Value Drivers in Shareholder Value Creation Process (April 29, 2013). Young Scientists Revue, Faculty of Management Science and Informatics, (ed) Stefan Hittmar, University of Zilina, 2013 . Available at SSRN: https://ssrn.com/abstract=2257767 or http://dx.doi.org/10.2139/ssrn.2257767

Karol Śledzik (Contact Author)

University of Gdańsk - Faculty of Management ( email )

ul. Armii Krajowej 101, 81-824
ul. Bażyńskiego 1A,
Gdańsk, 80-952
Poland

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