2004•Journal of Jimei UniversityRequires access

Economic Value Added: A Value-based Performance Measure

Chen Min

Abstract

As a corporate performance measure, EVA has attracted considerable attention. With the comparison between EVA and conventional financial measures and the study of EVA functioning principles, this paper explores how EVA assess and promote the value creation in enterprises. The paper also discusses how to make accounting adjustments, how to improve EVA, and highlights some problems.

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Available abstract

Key concepts: Economic Value Added, Measure (data warehouse), Value (mathematics), Accounting, Business, Economics, Computer science, Microeconomics