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Master of Science in Management Control

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Characteristics of Performance Measures for External Reporting

Pierre Laurent Bescos, International Postgraduate Programmes Manager and MSc in Accounting Programme Manger co-authored the article Characteristics of Performance Measures for External Reporting with other EDHEC faculty Eric Cauvin, Christel Decock and Anders Westlund. This article appeared in Total Quality Management & Business Excellence Review, 2007.

ABSTRACT: The characteristics of the performance measures used in internal or external reportings are becoming more and more important. Indeed, most companies disclose non-financial information to their stakeholders. The Standards Committee of the American Accounting Association (Maines et al., 2002) states that non-financial performance measures should be judged against the same criteria as financial performance measures, i.e., relevance, reliability and comparability.

The purpose of this paper is to present the results from an empirical study conducted on the non-financial and the financial information disclosed by the 250 biggest French listed companies within their financial communication. It deals more specifically with the characteristics of relevance, reliability and comparability of this information. The design of this study is based on an exploratory survey conducted last year on the French CAC 40 (the 40 French biggest listed corporations on the Paris Stock Exchange).

Written by NIKKI HARLE
Date of update February 28, 2008

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