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Einfluss der Balanced-Scorecard-Werteparameter auf den Unternehmenswert in einem Regressionsmodell am Beispiel der Versicherungsbranche

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  • Pohl, Philipp

Abstract

In dieser Arbeit wird ein Regressionsmodell vorgestellt, das den Einfluss der Balanced-Scorecard-Werteparameter auf den Unternehmenswert schätzt. Dadurch wird es möglich, die Bedeutung der unterschiedlichen Wertstellhebel für den wirtschaftlichen Erfolg des Unternehmens exakt zu quantifizieren und im Sinne der wertorientierten Steuerung optimal zu managen. Das verwendete Modell wird dabei allgemeingültig theoretisch fundiert und empirisch an die Daten eines Versicherungsunternehmens angepasst. Der Einfluss der den Unternehmenswert bestimmenden Werteparameter wird mittels einer Maximum-Likelihood-Schätzung berechnet. Die Bedeutung der einzelnen Werteparameter wird auf Basis ihrer statistischen Signifikanz beurteilt. Dabei werden sowohl klassische als auch verallgemeinerte lineare Regressionsmodelle verwendet. Als Ergebnis kann das Management des Unternehmens die entscheidenden Werteparameter der Balanced Scorecard erkennen und das Unternehmen gezielt nach diesen Wertstellhebeln steuern.

Suggested Citation

  • Pohl, Philipp, 2008. "Einfluss der Balanced-Scorecard-Werteparameter auf den Unternehmenswert in einem Regressionsmodell am Beispiel der Versicherungsbranche," Working Papers on Risk and Insurance 23, University of Hamburg, Institute for Risk and Insurance.
    • Handle: RePEc:zbw:hzvwps:23
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    1. Hofmann, Annette & Nell, Martin, 2008. "The impact of intermediary remuneration in differentiated insurance markets," Working Papers on Risk and Insurance 22, University of Hamburg, Institute for Risk and Insurance.
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