ScholarLens Back to search
2003•Unpublished venueRequires access

A New Method to Assess Enterprise Value——Economic Value Added (EVA)

Xiangying Zhang

Open publisher page 1 citations

Abstract

EVA is a new term in enterprise management and financial accounting. It is also a new method to assess enterprise value. EVA is the abbreviation for Economic Value Added. On the basis of analysing the background, definition and calculation of EVA, the treatise thinks that EVA, which comes from residual income (RI), has some advantages over RI, but it also has some limitations. For example, EVA is short of research on theory, formula of EVA has to be applied on the basis of specific accounting system, etc.

About this research paper

What this paper is about

EVA is a new term in enterprise management and financial accounting. It is also a new method to assess enterprise value. EVA is the abbreviation for Economic Value Added. On the basis of analysing the background, definition and calculation of EVA, the treatise thinks that EVA, which comes from residual income (RI), has some advantages over RI, but it also has some limitations. For example, EVA is short of research on theory, formula of EVA has to be applied on the basis of specific accounting system, etc.

Why it matters

OpenAlex reports 1 citations for this work. Citation counts describe recorded attention and do not establish research quality.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

EVA is a new term in enterprise management and financial accounting. It is also a new method to assess enterprise value. EVA is the abbreviation for Economic Value Added. On the basis of analysing the background, definition and calculation of EVA, the treatise thinks that EVA, which comes from residual income (RI), has some advantages over RI, but it also has some limitations. For example, EVA is short of research on theory, formula of EVA has to be applied on the basis of specific accounting system, etc.

Key concepts: Economic Value Added, Value (mathematics), Accounting, Residual income valuation, Mathematics, Business, Economics, Microeconomics

Related papers

Related paper 1Related paper 2Related paper 3
Back to paper searchBrowse research topicsOriginal source
A New Method to Assess Enterprise Value——Economic Value Added (EVA) — Research Paper | ScholarLens