Financial performance measurement scale
FPER1 Your profitability/balance has increased in the past two years
FPER2 Your sales/incomes have increased in the past two years
FPER3 Your costs have decreased in the past two years
FPER4 The overall organisational performance increased in the past two years
FPER5 The position on the ladder/table is in agreement with expectations

Source(s): Avci et al. (2011) 

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