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EVA and Evaluation of Residual Income:Relation and Reflection

Xie Shi-feng

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Abstract

EVA is a method of performance evaluation,and residual income valuation model is a method of equity valuation.Both of them need to take into account the cost of capital and use the concept of residual income,so they can integrate with the framework of Economic Value Created (EVC).Accounting is essentially a measurement of value,its mission is to seek a value-balanced point to realize the double goals of accountability (performance valuation) and decisions usefulness (equity valuation).

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What this paper is about

EVA is a method of performance evaluation,and residual income valuation model is a method of equity valuation.Both of them need to take into account the cost of capital and use the concept of residual income,so they can integrate with the framework of Economic Value Created (EVC).Accounting is essentially a measurement of value,its mission is to seek a value-balanced point to realize the double goals of accountability (performance valuation) and decisions usefulness (equity valuation).

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Available abstract

EVA is a method of performance evaluation,and residual income valuation model is a method of equity valuation.Both of them need to take into account the cost of capital and use the concept of residual income,so they can integrate with the framework of Economic Value Created (EVC).Accounting is essentially a measurement of value,its mission is to seek a value-balanced point to realize the double goals of accountability (performance valuation) and decisions usefulness (equity valuation).

Key concepts: Residual income valuation, Passive income, Valuation (finance), Residual, Equity (law), Economic Value Added, Economics, Income approach

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