THE INFORMATION CONTENT OF ECONOMIC VALUE ADDED

被引：0
|
作者：
Jancovicova Bognarova, Kristina [1 ]
Basova, Alena [1 ]
机构：
[1] Univ Econ, Fac Natl Econ, Dept Finance, Dolnozemska Cesta C 1, Bratislava 85235, Slovakia
来源：
PROCEEDINGS OF THE 17TH INTERNATIONAL SCIENTIFIC CONFERENCE FINANCE AND RISK 2015, VOL 1 | 2015年
关键词：
economic value added; market adjusted share return; value based financial performance measures;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
While proponents of the measure economic value added (EVA) generally report high levels of correlation between the measure and shareholder value creation, other researchers have reported conflicting results. It is, therefore, not clear whether the measure is able to outperform more conventional accounting measures when attempting to account for the variation in share returns. In this paper the ability of the measure EVA to explain market adjusted share returns is investigated for a sample of American companies and compared to that of traditional and other value based financial performance measures.
引用
收藏
页码：152 / 158
页数：7
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