IDEAS home Printed from https://ideas.repec.org/a/bla/jbfnac/v29y2002i7-8p1105-1121.html
   My bibliography  Save this article

The Information Content of Nonfinancial Performance Measures in the Airline Industry

Author

Listed:
  • 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.

Suggested Citation

  • 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
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/1468-5957.00463
    Download Restriction: no

    File URL: https://libkey.io/10.1111/1468-5957.00463?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. 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.
    2. Diana, Tony, 2014. "Validating delay constructs: An application of confirmatory factor analysis," Journal of Air Transport Management, Elsevier, vol. 35(C), pages 87-91.
    3. 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.
    4. 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.
    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.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:jbfnac:v:29:y:2002:i:7-8:p:1105-1121. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0306-686X .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.