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The Information Content of Nonfinancial Performance Measures in the Airline Industry

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  • Stephen L. Liedtka

Abstract

This research extends the literature on nonfinancial performance measures (NFPMs) by assessing (1) the information content of a broader set of NFPMs and (2) whether NFPMs provide information not provided by financial performance measures (FPMs) from all previously identified FPM categories, rather than just earnings and book value. Specifically, exploratory and confirmatory factor analysis results presented in this paper demonstrate that nineteen NFPMs of major airlines capture seven underlying constructs not captured by eighteen common FPMs. Additionally, this research develops reliable composite measures of the identified performance measure constructs, which prior research argues are superior to individual performance measures.

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  • Stephen L. Liedtka, 2002. "The Information Content of Nonfinancial Performance Measures in the Airline Industry," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 29(7‐8), pages 1105-1121.
    • Handle: RePEc:bla:jbfnac:v:29:y:2002:i:7-8:p:1105-1121
    DOI: 10.1111/1468-5957.00463
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    Cited by:

    1. Joseph F. Brazel & Keith L. Jones & Mark F. Zimbelman, 2009. "Using Nonfinancial Measures to Assess Fraud Risk," Journal of Accounting Research, Wiley Blackwell, vol. 47(5), pages 1135-1166, December.
    2. Radu-Dan TURCU & Mihaela TURTUREA, 2015. "Study Regarding Companies Performance Measurement Through Non-Financial Indicators – The Case Of Airline Industry," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 6, pages 117-122, December.
    3. Diana, Tony, 2014. "Validating delay constructs: An application of confirmatory factor analysis," Journal of Air Transport Management, Elsevier, vol. 35(C), pages 87-91.
    4. Das, Deepjyoti & Sharma, Somesh Kumar & Parti, Raman & Singh, Jagroop, 2016. "Analyzing the effect of aviation infrastructure over aviation fuel consumption reduction," Journal of Air Transport Management, Elsevier, vol. 57(C), pages 89-100.
    5. Larissa M. Batrancea & Anca Nichita & Andreas-Daniel Cocis, 2022. "Financial Performance and Sustainable Corporate Reputation: Empirical Evidence from the Airline Business," Sustainability, MDPI, vol. 14(20), pages 1-15, October.
    6. Cheng, Kuangnen & Lee, Zu-Hsu & Shomali, Hamid, 2012. "Airline firm boundary and ticket distribution in electronic markets," International Journal of Production Economics, Elsevier, vol. 137(1), pages 137-144.

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