Study on Comparison between EVA Index and Traditional Accounting Profit Index in Value Assessment of Listed Banks

被引：0

作者：

Di, Wei ^{[1
]}

Zhang, Yu ^{[1
]}

机构：

[1] Jiangsu Univ Sci & Technol, Sch Econ & Management, Dept Accounting, Zhenjiang 212003, Peoples R China

来源：

PROCEEDINGS OF THE 2ND INTERNATIONAL CONFERENCE ON CONTEMPORARY EDUCATION, SOCIAL SCIENCES AND HUMANITIES (ICCESSH 2017) | 2017年 / 124卷

关键词：

listed bank; EVA; MVA; traditional accounting profit index;

D O I：

暂无

中图分类号：

C [社会科学总论];

学科分类号：

03 ; 0303 ;

摘要：

Taking the 2014 data of 16 listed banks as study sample and combining with the actual situation of each index, this article distributes the indexes and builds the regression model to compare the differences between the EVA index and traditional accounting profit index and explain the value of matters related. Through comparative study it is discovered that the EVA-based indexes have quite strong explanatory power, even stronger than the traditional profit indexes to certain degree; however, limited by the range of explanation, EVA index still cannot fully replace the traditional indexes.

引用

页码：734 / 738

页数：5

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