ANALYSIS OF THE RELATIONSHIP BETWEEN ECONOMIC VALUE ADDED AND MARKET VALUE ADDED
Journal Title: Challenges of the knowledge society ( Provocari ale societatii cunoasterii ) - Year 2017, Vol 9, Issue 11
Abstract
Economic Value Added (EVA) is one of the most important modern performance measures. The main difference between EVA and traditional measures is that EVA incorporates both financing costs of debt and equity capital. In addition, EVA includes adjustments that minimize some accounting distortions. EVA and Market Value Added (MVA) provide a more accurate evaluation of the firm’s financial performance. This paper involves a case study that analysis the use of EVA in selected Slovak companies. It examines the incremental information of a set of performance measures in the time period of 2010 - 2015, using regression models. Furthermore, we analyse the MVA performance and the relationship between EVA and MVA.
Authors and Affiliations
Kristína Jančovičová BOGNÁROVÁ
Keywords
Related Articles
- EP ID EP299444
- DOI -
- Views 155
- Downloads 0
SUCCESSORAL CAPACITY PECULIARITIES OF THE ROMANIAN ECLESIASTICAL STAFF – A CASE OF ANOMALOUS INHERITANCE
The present study aims at radiographing the condition of the legal capacity to inherit, situated at the confluence of two domains, the legal and the theological one, with convergence points, but also with some distinct c...
THE PERSONS DEPRIVED OF LIBERTY, AS PASSIVE SUBJECT OF THE CRIMINAL EXECUTION LEGAL RELATIONSHIPS
The study analyzes the behaviour of individuals deprived of their liberty both as an individual phenomenon and in relations established during the execution of custodial sentences. The impact of detention on these people...
THE LEGAL EFFECTS OF THE EUROPEAN UNION CITIZENSHIP
The citizenship of the European Union is a reality or a concept? The consecration of the citizenship of the European Union by the Maastrich0t Treaty has been accompanied by the specific rights allowed to the citizens of...
REDRESS AND CRIMINAL DEVIANCE IN USE OF DRUGS AND PSYCHOTROPIC SUBSTANCES IN ROMANIA
In Romania, the approach to assistance to drug users had an incoherent evolution that ranged from a medical approach to drug-intensive psychiatric drug use since the 1990s, focusing on detox services and only exceptional...
PROFESSIONAL LIABILITY. PARTICULARITIES OF CIVIL LIABILITY REGARDING THE LIBERAL PROFESSIONS
With the evolution and modernization of the liberal professions, both practitioners and clients are also aware of their rights and obligations, the risks involved in exercising professions that depend on the accuracy of...