DocumentCode
3238356
Title
A review of economic value added (EVA) survey — From the aspects of theory and application
Author
Qi, Li
Author_Institution
Sch. of Accounting, Dongbei Univ. of Finance & Econ., Dalian, China
fYear
2011
fDate
27-29 May 2011
Firstpage
507
Lastpage
509
Abstract
EVA is one of the most important tool of performance evaluation. This paper mainly discusses the effectiveness, feasibility and application of EVA based performance evaluation. Through the review of the theory and application study of it, the paper believes that EVA based performance evaluation will be advanced in these facets: to exam the value-relevance of EVA with manually calculating EVA data under the environment of our country´s security market; to raise effective refined EVA index; to discuss the application of EVA based performance evaluation in state-owned enterprise.
Keywords
economics; performance evaluation; EVA based performance evaluation; economic value added survey; refined EVA index; security market; value-relevance examination; Coherence; Economics; Educational institutions; EVA; management contorl; performance evaluation;
fLanguage
English
Publisher
ieee
Conference_Titel
Communication Software and Networks (ICCSN), 2011 IEEE 3rd International Conference on
Conference_Location
Xi´an
Print_ISBN
978-1-61284-485-5
Type
conf
DOI
10.1109/ICCSN.2011.6014620
Filename
6014620
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