Journal articles: 'The Economics Value Added (EVA)'

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Fischer, Thomas M. "Economic Value Added (EVA)." Controlling 13, no. 3 (2001): 169–70. http://dx.doi.org/10.15358/0935-0381-2001-3-169.

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Armendáriz Lasso, Enrique. "EVA: Economic Value Added." CIENCIA UNEMI 4, no. 5 (2015): 80–86. http://dx.doi.org/10.29076/issn.2528-7737vol4iss5.2011pp80-86p.

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Es importante conocer todas las técnicas y herramientas que nos permitan estar al tanto de la evolución de nuestra empresa, los resultados de la gestión realizada por todo el personal, mirar si los esfuerzos y cambios que se hacen, tienen o no efectos en la rentabilidad o utilidad del negocio que es realmente lo que se busca. EVA por sus siglas en ingles “Economic Value Added” o Valor Económico Agregado por su significado en español, es una herramienta que a diferencia de otras permite evaluar la gestión gerencial teniendo en cuenta los resultados económicos de una empresa. El EVA permite comparar la rentabilidad obtenida con el costo de los recursos gestionados para conseguir esta rentabilidad. Los resultados indican que los accionistas prefieren invertir en aquellas empresas que no sólo muestran una mejora en su desempeño de manera sostenida, sino también muestran una mejora relativa en sus medidas de rendimiento.

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Naicker, Melissa. "The impact of the deferred tax adjustment on the Economic Value Added (EVA) measure." Investment Management and Financial Innovations 14, no. 3 (2017): 227–42. http://dx.doi.org/10.21511/imfi.14(3-1).2017.07.

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Economic Value Added (EVA) is a value-based accounting measure used by companies to measure the amount of value created for shareholders. EVA requires the conversion of accounting values to economic values. This conversion process is known as the EVA adjustment. If accounting values are not converted to economic values, the value of the EVA can be distorted. Previous studies have shown that companies are experiencing difficulties in implementing EVA adjustments. To reduce these difficulties, companies have decided to limit their EVA adjustments to ten or even fewer. The research problem is that if the appropriate adjustments are not made, an inaccurate EVA measure will be calculated. The aim of the research is to measure whether deferred taxes impact EVA. The study is conducted within a quantitative research paradigm. Secondary data analysis was carried out on JSE-listed food producers over a seven-year period, from 2004 to 2010. The unadjusted EVA was compared to the adjusted EVA measure to determine the before and after effects of deferred taxes on EVA. The findings of the study revealed that deferred taxes either understated or overstated the value of the EVA during the period 2004–2010. In addition, the results from the regression analysis revealed an overall significance for all deferred tax predictors. The results from the study showed that deferred tax had a significant impact on the value of EVA. Therefore, the study recommends that companies implement the deferred tax adjustment on EVA.

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Trapp, Rouven. "Economic Value Added (EVA)®." Controlling 23, no. 2 (2011): 115–17. http://dx.doi.org/10.15358/0935-0381-2011-2-115.

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Masyiyan, Rahmah Arafati. "Analisis Kinerja Keuangan Dengan Metode Economic Value Added (EVA), Market Value Added (MVA), dan Financial Value Added (FVA)." Kajian Akuntansi 20, no. 2 (2019): 200–210. http://dx.doi.org/10.29313/ka.v20i2.4852.

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EVA, MVA, and FVA analysis techniques are used to see better and more efficient financial performance of the company. This study aims to determine financial performance based on EVA (Economic Value Added) method, Market Value Added, and Financial Value Added in coal mining sub-sector companies listed on the Indonesia Stock Exchange. This study uses a descriptive quantitative method, with a purposive sampling technique in the coal subsector mining companies listed on the Stock Exchange and posting operating profit for the period 2014-2018.EVA results in this study are 6 companies with stock codes BYAN, DOID, ITMG, PTBA, SMMT, and TOBA which have positive EVA values over a period of 5 years. Then from this study there are MVA results that tend to be negative. There are 3 companies with stock codes DOID, ITMG, and PTRO that have negative MVA values each year for a period of 5 years. Then for the FVA value generated in this study, there are 3 companies that have negative FVA values each year during the study period, those companies are companies with stock codes DOID, KKGI, and PTRO.

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Wulandari, Puspita, Acep Samsudin, and Nor Norisanti. "Kinerja Keuangan Menggunakan Metode Economic Value Added (EVA) dan Market Value Added (MVA)." Journal of Management and Bussines (JOMB) 2, no. 2 (2020): 205–14. http://dx.doi.org/10.31539/jomb.v2i2.689.

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Tujuan penelitian ini adalah untuk mengukur kinerja keuangan perusahaan pada PT. Hero Supermaket Tbk periode 2013-2017 dengan menggunakan Economic Value Added (EVA) dan Market Value Added (MVA). Penelitian ini menggunakan metode deskriftif kuantitatif. Sumber data yang digunakan pada penelitian ini adalah data keuangan perusahaan PT. Hero Supermarket Tbk periode 2013-2017. Hasil penelitian ini menunjukkan bahwa terdapat nilai tambah pada PT. Hero Supermarket Tbk pada tahun 2017, dan tidak adanya nilai tambah pada tahun 2013-2016 dengan menggunakan metode EVA. Kemudian pada metode MVA, PT. Hero Supermarket menunjukkan adanya nilai tambah. Simpulan, angka EVA PT. Hero Supermarket Tbk pada tahun 2013 sampai dengan tahun 2016 menunjukkan bahwa perusahaan tidak mampu menciptakan nilai tambah karena nilai EVA yang dihasilkan adalah negatif. Pada tahun 2017 terdapat nilai tambah. Nilai Market Value Added (MVA) pada tahun 2013-2017 bernilai positif yang menujukkan bahwa perusahaan telah berhasil menciptakan kekayaan pada pemegang saham walaupun dari tahun ke tahun megalami penurunan karena harga saham yang menurun. Kata Kunci: EVA, Kinerja Keuangan, MVA

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Widyanti, Yeni, Ryan Al Rachmat, and Eka Sevtia Mesta. "(Setahun) Bali United IPO: Analisis Economic Value Added (EVA) dan Market Value Added (MVA)." MBIA 19, no. 3 (2020): 309–19. http://dx.doi.org/10.33557/mbia.v19i3.1138.

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This study aims to analyze the financial performance of the Bali United Football Club, which is the first football club in Indonesia to be listed on the Indonesia Stock Exchange (IDX) in 2019. The sample used in this study is PT Bali Bintang Sejahtera Tbk which is a company that manages Bali United football club. The type of data used is quantitative data obtained from the IDX website and the club consisting of financial reports 2019. The analysis technique is carried out with a quantitative descriptive method using the Economic Value Added (EVA) and Market Value Added (MVA) methods. The results of the analysis show that 2018 - 2019 has not been able to create added economic value for the company. This is indicated by the negative EVA value for two consecutive years. Whereas in 2020, which can be seen from the semester report per June 2020, the company's EVA value shows positive results, this is a good step for the company considering that the financial statements in the first semester of the company were able to produce a fairly high NOPAT, this also had an influence on the EVA value which positive which means the company has been able to create added value for the company.  Abstrak Penelitian ini bertujuan untuk menganalisis kinerja keuangan Klub Sepak Bola Bali United yang merupakan klub sepak bola pertama di Indonesia yang listing di Bursa Efek Indonesia (BEI) pada tahun 2019. Sampel yang digunakan dalam penelitian ini adalah PT Bali Bintang Sejahtera Tbk yang merupakan induk perusahaan yang mengelola klub Bali United. Jenis data yang digunakan adalah data kuantitatif yang diperolah dari situs BEI dan klub yaitu laporan keungan tahun 2019. Tekknik analisis dilakukan dengan metode deskriptif kuantitatif yakni menggunakan metode Evonomic Value Added (EVA) dan Market Value Added (MVA). Hasil analisis menunjukkan tahun 2018 – 2019 belum bisa menciptakan nilai tambah ekonomi bagi perusahaan. Hal ini ditunjukkan dengan nilai EVA yang negatif selamat dua tahun berturut-turut. Sedangkan pada tahun 2020 yang bisa dilihat dari laporan semester per Juni 2020 nilai EVA perusahaan menunjukkan hasil yang positif hal ini merupakan langkah yang baik bagi perusahaan mengingat laporan keuangan pada semester pertama perusahaan mampu menghasilkan NOPAT yang cukup tinggi hal ini juga membawa pengaruh terhadap nilai EVA yang positif yang berarti perusahaan telah mampu menciptakan nilai tambah bagi perusahaan. Kata kunci: Kinerja Keuangan, EVA, MVA

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Shah, Reeta, Arunima Haldar, and S. V. D. Nageswara Rao. "Economic value added: Corporate performance measurement tool." Corporate Board role duties and composition 11, no. 1 (2016): 47–58. http://dx.doi.org/10.22495/cbv11i1art5.

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Performance measurement matters in today’s complex business arena irrespective of the type, nature, and volume diversity in business. If the result of the performance measurement goes wrong due to the faulty or inaccurate selection of tool(s), then the total process will prove wrong in due time hence an attempt to evaluate Economic Value Added (EVA) as an alternative to traditional performance measure. Generally, it is believed that EVA is truly designed for large companies and is the best performance measure. The possible advantages, opportunities and limitations of using EVA as a performance measurement tool is discussed that may encourage the users/readers to incorporate EVA with their current setup to reap the potential benefits from it.

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Keller, Bernd, and Andreas Plack. "Economic Value Added (EVA) als Unternehmenssteuerungsund -bewertungsmethode." Controlling und Management 45, no. 6 (2001): 347–51. http://dx.doi.org/10.1007/bf03254047.

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Banerjee, Ashok. "Linkage between Economic Value Added and Market Value: An Analysis." Vikalpa: The Journal for Decision Makers 25, no. 3 (2000): 23–36. http://dx.doi.org/10.1177/0256090920000304.

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Maximizing shareholder value has become the new corporate paradigm. Corporations in the US have started disclosing EVA information from the beginning of 90s as a measure of corporate performance. It is believed that market value of a firm (hence shareholder wealth) would increase with the increase in EVA. Various studies done in the US also confirm this belief. EVA (a term coined and registered by Stern Stewart & Co. New York) is a residual income that subtracts the cost of capital from the operating profits generated by a business. The present study makes an at tempt to find the relevance of Stewart's claim that market value of the firm is largely driven by its EVA generating capacity in the Indian context. Based on a sample of 200 firms over a period of five years, the study shows that market value of a firm can be well predicted by estimated future EVA streams. The study has also found that market value of most of the firms in the sample is explained more by current operational value than future growth value of firms.

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Hatane, Saarce Elsye, Maria Agustin, Vera Radja Kana, and Jean Marc Dautrey. "Do Value Added Intellectual Coefficient and Corporate Governance Contribute to Firm's Economic Value Added." Petra International Journal of Business Studies 2, no. 2 (2019): 96–108. http://dx.doi.org/10.9744/ijbs.2.2.96-108.

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This study is about examining the influence of Intellectual Capital and Corporate Governance to EVA. Data used in this study were collected from a sample of 121 consumer goods companies in Indonesia and Malaysia from 2010 to 2017. Panel data multiple regression was performed to examine the research framework. The intellectual capital was measured by VAIC value, while the corporate governance was explained by the audit committee, remuneration board, and auditor quality and tenure. This study found that HCE, SCE, audit committee gender, remuneration size and remuneration gender had no effect on EVA in both Malaysian and Indonesian companies. In contrast, the audit committee size was found to affect the EVA of the companies in both countries. The CEE affected the company value of Malaysian companies while it had no effect on Indonesian companies. Audit quality and audit tenure had a positive effect only on Malaysian companies and none on Indonesian companies. This study used limited variables and a narrow business sector, thus the future research may expand the research model for other types of industries and apply the model in other countries.

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Ramadhanty, Dini, Supramono Supramono, and Diah Yudhawati. "ANALISIS METODE ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) UNTUK MENGUKUR KINERJA KEUANGAN." Manager : Jurnal Ilmu manajemen 3, no. 1 (2020): 123. http://dx.doi.org/10.32832/manager.v3i1.3840.

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Penelitian dengan judul Analisis Metode Economic Value Added (EVA) Dan Market Value Added (MVA) Untuk Mengukur Kinerja Keuangan Pada Sektor Pertanian Sub Sektor Tanaman Pangan Tahun 2014-2018 bertujuan untuk mengetahui kinerja keuangan perusahaan jika diukur dengan menggunakan metode Economic Value Added (EVA) dan menggunakan metode Market Value Added (MVA) pada PT Bisi International Tbk, periode 2014-2018. Metode yang digunakan dalam penelitian ini adalah penelitian deskriptif. Populasi sekaligus sampel dalam penelitian adalah perusahaan PT Bisi international Tbk dikarenakan hanya ada satu emiten untuk sub sektor tanaman pangan yang terdaftar dalam Bursa Efek Indonesia. Hasil penelitian ini menunjukan bahwa PT Bisi International Tbk, sudah mampu menghasilkan nilai tambah ekonomis bagi perusahaan dilihat dari nilai EVA positif selama 5 periode 2014-2018. PT Bisi International Tbk, mampu menghasilkan nilai MVA yang positif sehingga perusahaan PT Bisi International Tbk, dapat memberikan nilai tambah pasar pada perusahaan serta memberikan kekayaan bagi investor.

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Bluszcz, Anna, and Anna Kijewska. "Factors Creating Economic Value Added of Mining Company." Archives of Mining Sciences 61, no. 1 (2016): 109–23. http://dx.doi.org/10.1515/amsc-2016-0009.

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Abstract The company’s strategy that focuses on the growth of the company represented by the economic value added (EVA) requires the identification of factors affecting the size of the EVA. For this purpose, in the paper the formula for EVA was transformed in such a way as to reveal the determinants affecting its value. Three levels of disaggregation of EVA were assumed. At the first level EVA depends on the amount of invested capital (IC) and economic spread (EC). At the second level economic spread is expressed using the weighted average cost of capital (WACC) and the return on invested capital (ROIC). The third level takes into account the capital structure (wi), the cost of capital (ki), the profit margin (NOPAT/S) and invested capital turnover ratio (S/IC). Such disaggregation can be continued on the next levels of detail. Using the method of successive substitutions an analysis of the cause and effect of the mining company, was conducted. In this way, we can indicate which factors and to what extent affected negatively and positively the change of EVA in the analysed year compared to the previous year. Such analysis allows decision makers to determine a strategy directed to the increase of the mining company’s value.

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Sathiya Moorthi, S. B. "Corporate Performance Measurement Tool via Economic Value Added." Shanlax International Journal of Management 8, no. 3 (2021): 60–65. http://dx.doi.org/10.34293/management.v8i3.3576.

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Execution estimation matters in the present complicated business field independent of the sort, nature, and volume variety in business. On the off chance that the consequence of the exhibition estimation turns out badly because of the broken or erroneous determination of tool(s), at that point, the all-out cycle will refute in due time henceforth an endeavor to assess Economic Value Added (EVA) as an option in contrast to conventional execution measure. For the most part, it is accepted that EVA is intended for giant organizations and is the best exhibition measure. The potential favorable circumstances, openings and constraints of utilizing EVA as an exhibition estimation instrument are examined to energize the clients/perusers to consolidate EVA with their present arrangement to receive the likely rewards from it.

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Menegat, V., and A. A. N. Colle. "Análise Financeira pelo Método: Economic Value Added - EVA e Market Value Added - MVA." Revista Catarinense da Ciência Contábil 3, no. 6 (2003): 33–44. http://dx.doi.org/10.16930/2237-7662/rccc.v3n6p33-44.

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Amna, Luke Suciyati. "Pengaruh Economic Value Added (Eva) Dan Market Value Added (Mva) Terhadap Return Saham." Jurnal Akuntansi dan Keuangan 11, no. 1 (2020): 59. http://dx.doi.org/10.36448/jak.v11i1.1395.

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Mohamad, Nangsi, Lanto Miriatin Amali, and Meriyana Franssisca Dungga. "ANALISIS KINERJA KEUANGAN BERDASARKAN ECONOMIC VALUE ADDED (EVA) DAN FINANCIAL VALUE ADDED (FVA) (STUDI KASUS PADA PT. NIPPON INDOSARI CORPINDO TBK. TAHUN 2014-2018)." Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 7, no. 2 (2020): 103. http://dx.doi.org/10.12928/j.reksa.v7i2.2800.

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Analysis of Financial Performance based on Economic Value Added (EVA) and Financial Value Added (FVA) (Case Study at PT. Nippon Indosari Corpindo Tbk in 2014-2018). Bachelor’s Degree Program in Management, Faculty of Economics, State University of Gorontalo. The principal sepervisior is Lanto Miriatin Amali, S. Sos., M.Si., and the co-supervisor is Meriyana Frsansissca Dungga, SE, MM. The research objective was to find out the financial performance of company based on analysis Economic Value Added (EVA) and Financial Value Added (FVA) from 2014 to 2018 at PT. Nippon Indosari Corpindo Tbk. The research data were obtained through financial statement in Indonesia Stock Exchange in form of company’s annual statement. The research data were secondary data. The research method used quantitative descriptive. The research sample focused on PT. Nippon Indosari Corpindo Tbk at Indonesia Stock Exchange (IDX). The research finding indicated that the result of calculation from economic value added (EVA) and Financial Value Added (FVA) at PT. Nippon Indosari Corindo Tbk listed in Indonesia Stock Exchange (IDX) fluctuated or limit of economic value added and limit of financial value added were dynamic expriencing movement although the condition of value was dynamic (up-down). Yet the average value of both was > 0 (positive) so that it was assumed to have been able to create economic value added and financial value added.

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Ende. "Financial Performance Analysis Using Economic Value Added (EVA)." IOP Conference Series: Materials Science and Engineering 180 (March 2017): 012250. http://dx.doi.org/10.1088/1757-899x/180/1/012250.

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Shah, Reeta, Arunima Haldar, and S. V. D. Nageswara Rao. "Economic value added: A financial flexibility tool." Corporate Ownership and Control 12, no. 1 (2014): 703–8. http://dx.doi.org/10.22495/cocv12i1c8p2.

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With increased emphasis on shareholder value addition, there has been an ongoing debate on choosing the right measure of corporate financial performance. There is need for a single measure of financial performance that not only measures corporate financial performance but also works as a financial flexibility tool. The financial performance measure employed by the firm measures the value generated by the firm. This necessitates the firms to choose the right performance tool which can reflect the accurate value added by the firm. We study the role and implications of Economic Value Added as a financial performance measure and further discuss its applicability as a tool for introducing financial flexibility. Flexibility is assessed by measuring the impact of organization’s competitiveness and performance. The findings reveal that EVA as a tool enables the corporate to differentiate between value-creating and value-destructing activities and helps managers in taking right decisions which enhances shareholder value. Thus, finally the research makes a case for managers to use EVA as a tool to provide additional information to investors. Interestingly, EVA can also be adapted as a corporate philosophy for motivating and educating employees

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Yulyawati, Suci, Immas Nurhayati, and Diah Yudhawati. "ANALISIS ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA DALAM MENILAI KINERJA KEUANGAN PERUSAHAAN PERUSAHAANASURANSI YANG GO PUBLIC." Manager : Jurnal Ilmu manajemen 3, no. 3 (2020): 433. http://dx.doi.org/10.32832/manager.v3i3.3912.

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Penelitian dengan judul Analisis Economic Value Added (EVA) dan Market Value Added (MVA) Dalam Menilai Kinerja Keuangan Perusahaan Asuransi yang Go Public ini bertujuan (1) mengetahui kinerja keuangan perusahaan jika dukur dengan menggunakan metode Economic Value Added (EVA); (2) mengetahui kinerja keuangan perusahaan jika dukur dengan menggunakan metode Market Value Added (MVA). Periode yang digunakankan adalah periode 2013 – 2017. Populasi dalam penelitian ini adalah perusahaan asuransi yanggo public periode 2013-2017. Metode pengambilan sampel dengan teknik purposive sampling maka jumlah sampel penelitian ini sebanyak dua perusahaan. Berdasarkan hasil penelitian ini menunjukan bahwa (1) perolehan Economic Value Added (EVA) PT. Asuransi Bina Dana Arta Tbk dan PT. Lippo General Insurance Tbk pada umumnya mampu memberikan nilai tambah ekonomis bagi perusahaan dilihat dari EVA yang positif, meskipun PT. Lippo General Insurance Tbk sempat mengalami nilai EVA yang negatif pada tahun 2016 namun pada tahun selanjutnya terus menunjukan kinerja keuangan yang membaik (2) PT. Lippo GeneralInsurance Tbk dan PT. Asuransi Bina Dana Arta Tbk periode 2013 sampai 2016 mampu menghasilkan nilai MVA yang positif sehingga kedua perusahaan tersebut dinyatakan mampu menambah nilai pasar perusahaan serta menciptakan kekayaan bagi para pemegang saham (investor).

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Yunus, Muhammad. "Analisis Kinerja Keuangan Berdasarkan Metode Economic Value Added (Eva)." Tangible Journal 4, no. 2 (2019): 295–311. http://dx.doi.org/10.47221/tangible.v4i2.98.

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This research was aimed at analysis the performance of Cements Company which listed at BEI, using conventional methods that Economic Value Added (EVA) approach. This research is quantitative descriptive study using secondary data that the financial statements in the period 2016-2019 of Cement Companies listed on the Stock Exchange, this study uses analysis tools such as descriptive analysis, time series analysis, and cross-sectional analysis approach. The results of this study are cements company performance as measured Economic Value Added (EVA) Approach produces a positive value, with growth in Economic Value Added (EVA) every year for each of the cement companies are fluctuative. In cross sectional analysis approach SMGR achieve that the highest average value of EVA afford obtained by INTP, each by 28 percent, Rp973 and Rp3, 326.919.

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Zhang, Jie, and Ahmed Aboud. "Determinants of economic value added (EVA) in Chinese listed banks." Asian Review of Accounting 27, no. 4 (2019): 595–613. http://dx.doi.org/10.1108/ara-11-2018-0216.

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Purpose The purpose of this paper is to examine the determinants of the EVA performance evaluation model for the Chinese banking industry. The authors investigate the impact of six bank-specific factors and corporate governance factors on financial performance. Design/methodology/approach The authors use the ordinary least square regression to examine the determinants of the EVA performance evaluation model for the Chinese banking industry. The findings are generally robust to alternative proxies of performance. Findings The empirical results indicate that credit risk, operational efficiency and the degree of innovation are positively related to banks’ EVA while capital management has a negative impact on it. In addition, although board size and independent directors are not related to the bank’s EVA, from the perspective of the traditional performance evaluation indicators, executive compensation has a positive impact on the bank’s profitability. Research limitations/implications This paper has some limitations. First, due to the large number of adjustments to accounting items are required in the application of EVA when evaluating business performance, some items of the EVA model in this paper have been simplified, which may cause the bank’s EVA value to deviate slightly from the actual situation. Moreover, the sample includes only listed banks, so our results cannot generalize to non-listed banks, such as some small- and medium-sized commercial banks. Originality/value This paper contributes to the limited body of literature concerning the use and the determinants of EVA in emerging markets. The authors construct an EVA model which is suitable for China’s banks and reports comprehensive evidence on the drivers of EVA as a measurement tool.

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Kašparovská, Vlasta. "Economic value added model upon conditions of banking company." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 56, no. 3 (2008): 85–98. http://dx.doi.org/10.11118/actaun200856030085.

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The content of this article is the application of the economic value added model (EVA) upon the conditions of a banking company. Due to the character of banking business, which is in a different structure of financial sheet, it is not possible to use the standard model EVA for this banking company. The base of this article is the outlined of basic principles of the EVA mode in a non-banking company. Basic specified banking activity dissimilarities are analysed and a directed methodology adjustment of a model such as this, so that it is possible to use it for a banking company.

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Oktary, Dewi. "ANALISIS PENILAIAN KINERJA KEUANGAN MENGGUNAKAN PENERAPAN ECONOMIC VALUE ADDED (EVA) dan MARKET VALUE ADDED (MVA) PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2018." Jurnal Ekonomi Integra 9, no. 1 (2019): 017. http://dx.doi.org/10.51195/iga.v9i1.122.

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This study aims to determine the assessment of financial performance using Economic Value Added (EVA) and Market Value Added (MVA) methods for telecommunications companies listed on IDX in the period 2015-2018. EVA is an estimate of the actual economic profit of business for particular year. MVA is the reduction between market value of equity and equity capital invested. The research method used is a quantitative descriptive method with a sampel of telecommunications companies listed on IDX, with secondary data collection techniques. The results of this study indicate that from 2015-2018 PT. TELKOM has positive EVA, In 2015-2016 BTEL has postive EVA value, while 2017-2018 EVA negative value. ISAT 2015-2016 EVA value is negative, 2017 EVA Value is positive, 2018 EVA value is negative. While In 2015 XL has EVA negative EVA value, In 2016-2017 EVA value is positive, and 2018 XL has EVA negative. For the MVA calculation form 2015-2018 PT. TELKOM and BTEL have positive MVA values, FREN has MVA negative. In 2015 ISAT MVA is negative. In 2016-2018 the value of MVA is positive. Whereas In 2015-2016 XL has negative MVA, In 2017-2018 MVA value is positive. It can be seen that although the EVA value is positive, the MVA value is not necessarily positiv

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Wibowo, Wibowo, and Koes A. Windyarti. "ANALISIS PENGARUH ECONOMIC VALUE ADDED TERHADAP MARKET VALUE ADDED PADA 20 EMITEN TERAKTIF DI BURSA EFEK JAKARTA PERIODE 2001 2005." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 2, no. 2 (2019): 97. http://dx.doi.org/10.25105/jipak.v2i2.4430.

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Generally, the purposes of company are for increasing the profit and creating shareholders wealth. Economic Value Added is a system which suitable to measure economic profitability of the company, that state the wealthy only can create if the company can fulfill all of the operating cost and cost of capital. The objectives of composing this thesis to get the empirical illustration about Economic Value Added (EVA), Market Value Added (MVA), and to know the impact Economic Value Added toward Market Value Added on 20 companies listed in Jakarta Stock Exchange (JSX) which perform the most active stock period 2001 until 2005. These data researches get from secondary data with purposive random sampling method, such as Jakarta Stock Exchange (JSX) Statistics and Indonesian Capital Market Directory (ICMD). In this thesis, the research design used is correlation descriptive method which EVA treated as independent variable and MVA as dependent variable. The conclusion is that EVA has increased every year as MVA during 2001-2003, but in 2004- 2005 the MVA has decreased, and moreover. EVA was positively influencing MVA but least significant on 20 companies that have most active stock listed in Jakarta Stock Exchange (JSX).

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Saputra, Wahab Edi, Agus Sukoco, Joko Suyono, and Damasari Ratnasahara Elisabeth. "Analysis of Economic Value Added and Market Value Added to Measure Financial Performance in Pulp and Paper Companies." IJEBD (International Journal Of Entrepreneurship And Business Development) 3, no. 1 (2019): 77–85. http://dx.doi.org/10.29138/ijebd.v3i1.952.

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Purpose: The purpose of this study was to determine the company's financial performance in the pulp and paper industry which was measured using the concept of Economic Value Added (EVA) and Market Value Added (MVA) during the period 2017 and 2018. Design/methodology/approach: Research data is obtained through related websites and literature review. Findings: The results of the measurement of EVA and MVA for the period 2017 and 2018 show only PT.Alkindo Naratama, Tbk. which adds to the economic value of the company and market value added (> 0).  Research limitations/implications: The population in this study consisted of all pulp and paper companies that had go public and be listed on the Indonesia Stock Exchange (IDX), which is as many as nine companies, then do the purposive sampling selection which obtained a sample of four companies.  Practical implications: While three companies, namely PT. Kedawung Setia Industrial, Tbk. PT.Suparma, Tbk. and PT. Kertas Basuki Rachmat, Tbk. experience instability in EVA and MVA.  Originality/value:

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Abdurachman, Aditia, and Tieka Trikartika Gustyana. "ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA)." JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) 7, no. 1 (2019): 107. http://dx.doi.org/10.33884/jimupb.v7i1.948.

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Banyak dari perusahaan yang membuat program Corporate Social Responsibility (CSR) hanya untuk kepentingan marketing. Apalagi pelaksanaan program CSR oleh industri rokok yang tidak dapat menanggulangi efek yang terjadi akibat bisnis yang mereka lakukan. Bukannya melakukan usaha untuk mencegah hal tersebut, perusahaan industri rokok justru menghabiskan berapa puluh miliar setiap tahunnya untuk berbagai iklan dan sponsor. Penelitian ini bertujuan untuk mengetahui pengaruh dari program CSR yang diukur dengan CSR Disclosure Index (CSRDI) Global Reporting Initiative G4 (GRI-G4) terhadap nilai perusahaan yang diukur menggunakan Economic Value Added (EVA) dan Market Value Added (MVA).Objek penelitian ini adalah perusahaan industri rokok yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2012-2016 yang dipilih secara purposive sampling dengan kriteria setiap perusahaan konsisten dalam menerbitkan laporan tahunan hasil audit periode 2012-2016. Pengolahan dan analisis data menggunakan regresi data panel. Hasil dari penelitian ini adalah CSR memiliki pengaruh negatif tidak signifikan terhadap EVA dan CSR memiliki pengaruh negatif tidak signifikan terhadap MVA.

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01, Muiszudin, and Lina Budiarti. "Pengaruh Economic Value Added (Eva) Dan Market Value Added (Mva) Terhadap Return Saham Pada Perusahaan Yang Diperdagangkan Di Bursa Efek Indonesia." JURNAL MANAJEMEN MOTIVASI 12, no. 3 (2017): 741. http://dx.doi.org/10.29406/jmm.v12i3.452.

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Tujuan penelitian ini adalah untuk mengetahui pengaruh Economic Value Added (EVA) dan Market Value Added (MVA) terhadap Return Saham pada perusahaan-perusahaan yang di perdagangkan di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Berdasarkan kriteria pemilihan sampel yang telah ditentukan diperoleh jumlah sampel sebanyak 84 perusahaan. Teknik analisis yang digunakan adalah regresi linier berganda, pengujian hipotesis secara parsial dengan menggunakan uji t, secara simultan dengan menggunakan uji F, dan uji determinasi (R2). Hasil dari penelitian dengan menggunakan secara parsial (uji t) menunjukkan bahwa variabel EVA dan MVA berpengaruh terhada pvariabel return saham terbukti dari nilai t hitung EVA sebesar 3.710 serta memiliki nilai probabilitas (sig) sebesar 0,000 artinya lebih kecil dari 0.05, dan untuk nilai t hitung MVA sebesar 3.823 serta memiliki nilai probabilitas (sig) sebesar 0,000 yang lebih kecil dari 0.05, sedangkan untuk pengujian secara simultan (uji F) menunjukkan bahwa kedua variabel bebas tersebut yaitu EVA dan MVA secara bersama-sama berpengaruh terhadap variabel terikat (return saham) terbukti dari nilai F hitung sebesar 7,306 serta memiliki nilai signifikansi (sig) sebesar 0,001 yang lebih kecil dari 0,05, sedangkan hasil uji determinasi (R2) diperoleh hasil variabel EVA dan MVA sebesar 0,153. Hal ini berarti bahwa 15,3% berpengaruh terhadap return, sedangkan sisanya yaitu sebesar 84,7% return saham dipengaruhi oleh variabel-variabel lainnya yang tidak diteliti dalam penelitian ini. Kata kunci: Economic Value Added (EVA), Market Value Added (MVA), Return Saham

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Ningsih, Sri Dwi, and Tanti Muslimah. "Analisis Kinerja Keuangan Perusahaan dengan Menggunakan Metode Economic Value Added (EVA)." JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis 3, no. 1 (2020): 31. http://dx.doi.org/10.47201/jamin.v3i1.65.

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This research was conducted to analyze the financial performance of property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) using the Economic Value Added (EVA) method.This research is a quantitative research, where the data source is secondary data in the form of company annual financial reports for the period 2016 to 2018. The population of this study is a property and real estate sector company listed on the IDX, the sample of this study is five companies with sampling using the purposive sampling method. , data collection is done through documentation and literature study, then the analysis technique uses the EVA method with the calculation of NOPAT, Invested Capital, WACC and CC.The results of this study indicate that by using the EVA method, it is known that four companies produce a positive EVA value or EVA> 0 means that the company can generate added value, namely PT. Bumi Serpong Damai Tbk, PT. Summarecone Agung Tbk, PT. PP Properti Tbk, PT. Lippo Karawaci Tbk, meanwhile one company produces a negative EVA value or EVA <0 means that the company has not been able to generate added economic value, namely PT. Pakuwon Jati Tbk.

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Dhani Laksana, Rio, and Viviana Mayasari. "The Impact of Market Value Added to Shareholder Value: Evidence from Indonesia Firms." SHS Web of Conferences 86 (2020): 01029. http://dx.doi.org/10.1051/shsconf/20208601029.

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Presently financial experts developed the new concept as a value-based measure of performance in the creation of shareholder value. Market value for shareholders are among the most important goals of firms and owners The purpose of this study is to obtain empirical evidence of Economic Value Added (EVA) affects shareholder value by the method of Market Value Added (MVA) The research using non-financial companies listed on the Stock Exchange from 2013-2017. The result is support that the Economic Value Added (EVA) positive effect on shareholder value or in other words, the higher EVA is the higher shareholder value. The larger the company greater shareholder value and Leverage negative effect on shareholder value as measured using the method of MVA.

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Muraleetharan, Piriya. "Impact of Economic Value Added (EVA) on financial performance." South Asian Journal of Marketing & Management Research 7, no. 9 (2017): 5. http://dx.doi.org/10.5958/2249-877x.2017.00070.4.

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Wernke, R., and D. A. Cláudio. "EVA (Economic Value Added) versus ROI (Return on Investment)." Revista Catarinense da Ciência Contábil 3, no. 5 (2003): 29–41. http://dx.doi.org/10.16930/2237-7662/rccc.v3n5p29-41.

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Chakrabarti, Ahindra. "Economic Value Added (EVA): Performance Metric to Sustain Competitiveness." Global Business Review 1, no. 2 (2000): 279–99. http://dx.doi.org/10.1177/097215090000100207.

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Khairuriza, Khairuriza, and Leo Herlambang. "Economic Value Added Dan Market Value Added Serta Perilaku Harga Saham Perusahaan Yang Listing Di Jakarta Islamic Index (Periode 2010-2014)." Jurnal Ekonomi Syariah Teori dan Terapan 3, no. 6 (2017): 444. http://dx.doi.org/10.20473/vol3iss20166pp444-459.

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Stern Stewart & Co. introduced new methods of measuring financial performance based on the added value produced by the company, these methods being Economic Value Added (EVA) and Market Value Added (MVA). The purpose of this research is to analyze the effect of EVA and MVA toward the stock price of companies listed in Jakarta Islamic Index (JII) for the year period 2010-2014.The data used in this research are secondary data comprising of yearly data for the period 2010-2014. The analysis employed in this research is through using multiple linear regression analysis with α of 0.05.The research suggest that EVA and MVA partially and simultaneously have significance effect towards the stock price of the company enlisted in JII. With α of 0.162 or 16.2%, this shows that 16, 2% of stock price in JII is affected by EVA and MVA, whereas 83, 8% is affected by other variables.

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Sofyan, Willy Wigia, and Prima Naomi. "Pengaruh Economic Value Added, Ownership Structure, Dan Country Of Origin Terhadap Market Value Added Pada Perusahaan Otomotif Di BEI." Syntax Literate ; Jurnal Ilmiah Indonesia 5, no. 11 (2020): 1471. http://dx.doi.org/10.36418/syntax-literate.v5i11.1616.

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Penelitian ini bertujuan untuk melihat seberapa besar pengaruh Economic Value Added (EVA), Ownership Structure (OSS), dan Country of Origin (COO) terhadap kinerja pasar yang diproksikan oleh Market Value Added (MVA) baik secara simultan ataupun parsial, sehingga dapat menjadi informasi untuk investor sebelum menanamkan modalnya pada perusahaan otomotif di Indonesia. Data penelitian yang digunakan yaitu 11 perusahaan sub sektor otomotif yang terdaftar di Bursa Efek Indonesia selama periode 10 tahun, mulai dari tahun 2009-2018. Pengambilan sampel menggunakan teknik purposive sampling. Metode analisis menggunakan data panel dengan pengujian asumsi klasik. Hasil penelitian ini membuktikan bahwa EVA, OSS, dan COO secara simultan dapat berpengaruh signifikan terhadap MVA. Sedangkan secara parsial EVA dan COO tidak berpengaruh signifikan terhadap MVA, tetapi OSS dapat berpengaruh signifikan terhadap MVA. Pada penelitian ini ditemukan, bahwa kinerja saham tidak selamanya dapat di ukur dengan fundamendal perusahaan, diperlukan proporsi yang ideal pada struktur kepemilikan saham sehingga berdampak pada peningkatan nilai perusahaan, Country of Origin Effect tidak berpengaruh terhadap peningkatan kinerja perusahaan di pasar modal. Keywords: Economic Value Added, Market Value Added, Ownership Structure, Country of Origin

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Ilic-Pupovac, Maja, Sanja Vlaovic-Begovic, and Bojan Rupic. "Economic Value Added (EVA) and Market Value Added (MVA) in the function of creating value for shareholders." Skola biznisa, no. 3 (2012): 43–50. http://dx.doi.org/10.5937/skolbiz1203043i.

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Kadim, A., and Nardi Sunardi. "Penilaian Kinerja Keuangan dengan metode Economic Value Added (EVA), Financial Value Added (FVA) dan Market Value Added (MVA) (Studi Pada Industri Telekomunikasi di Indonesia yang Terdaftar di BEI Tahun 2014-2018)." Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) 3, no. 2 (2020): 187. http://dx.doi.org/10.32493/skt.v3i2.4441.

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EVA atau nilai tambah ekonomi adalah perbedaan laba usaha setelah pajak (NOPAT) dan beban modal untuk periode tersebut (yaitu, produk dari biaya modal perusahaan dan modal yang diinvestasikan pada awal periode). Sedangkan FVA untuk mengukur kinerja perusahaan yang mempertimbangkan kontribusi dari fixed assets dalam menghasilkan keuntungan bersih perusahaan dan MVA merupakan alat untuk mengukur berapa banyak kekayaan suatu perusahaan yang telah diciptakan untuk saat tertentu. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif dengan sampel perusahaan telekomunikasi yang terdaftar di BEI.Penelitian ini bertujuan untuk mengetahui kinerja keuangan pada industri telekomunikasi yang terdaftar di Bursa Efek Indonesia Periode 2014-2018 dengan pendekatan Economic Value Added (EVA), Financial Value Added (FVA) dan Market Value Added (MVA). Hasil penelitian ini menunjukkan bahwa Perusahaan pada industri telekomunikasi dengan nilai EVA, FVA dan MVA adalah positif yang berarti perusahaan berkinerja baik.

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Nugraha, Fahmi, and Muhammad Doddy A. Bahtiar. "Pengaruh Return On Equity dan Economic Value Added Terhadap Nilai Perusahaan." JURNAL AKUNTANSI DAN KEUANGAN ISLAM 1, no. 1 (2019): 29–51. http://dx.doi.org/10.35836/jakis.v1i1.56.

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Nilai sebuah perusahaan dapat dilihat dari kinerja keuangan perusahaan. Ada banyakpenilaian kinerja keuangan perusahaan, diantaranya adalah Return On Equity (ROE) danEconomic Value Added (EVA). Kinerja keuangan akan berpengaruh positif terhadap nilaiperusahaan. Adanya perbedaan hasil dari penelitian sebelumnya ditambah dengan datariil yang tidak sesuai dengan teori menjadi latar belakang penelitian ini dilakukan.Berdasarkan hasil penelitian, pada pengujian secara parsial ROE berpengaruh secarasignifikan terhadap nilai perusahaan sementara EVA tidak berpengaruh secara signifikanpada tingkat kepercayaan 95%. Secara simultan, ROE dan EVA berpengaruh secarasignifikan terhadap nilai perusahaan. Nilai Adjusted R Square pada penelitian ini adalahsebesar 0,315 yang berarti 31,5 % perubahan nilai perusahaan dapat dijelaskan olehvariabel ROE dan EVA sedangkan sisanya dipengaruhi oleh variabel lain yang tidakdiungkapkan dalam penelitian ini. Hasil penelitian ini diharapkan dapat memberikaninformasi kepada investor dan calon investor, perusahaan dan regulator dalam pengambilankeputusan.

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Apriyani, Apriyani, and Nur Aisyah F Pulungan. "THE EFFECT OF ECONOMIC VALUE ADDED (EVA) ON PRICE TO BOOK VALUE THE ROLE OF INSTITUTIONAL OWNERSHIP IN RETAIL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE." Dinasti International Journal of Economics, Finance & Accounting 1, no. 5 (2020): 889–904. http://dx.doi.org/10.38035/dijefa.v1i5.624.

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This study examines and analyzes the effect of Economics Value Added (EVA) on the price to book value mediated by institutional ownership in retail sector companies listed on the Indonesia Stock Exchange (IDX). The object of this study is the sector of retail with shares of sharia when listed on the Indonesia Stock Exchange (BEI) period 2015-2019. In order to achieve the goals and objectives, the company increases it’s value by increasing shareholders. Improving the walfare on shareholders can be done through investment and financial policies, and is reflected in share price in the capital market. The higher the share price, the better the owner’s walfare, and the company’s value will also increase. The population of this research is the retail companies as many as 27 companies when the sample is 12 company’s by using a purposive sampling method met criteria for the sample. The data is further analyzed using SmartPLS Vs.3.2.9 by looking at the result of descriptive analysis, coefficient path, and path analysis. The result of the study showed that Economic Value Added (EVA) has a negative and significant effect to Price to Book Value (PBV), the Economic Value Added (EVA) has a negative and not significant effect to institutional ownership, the institutional ownership has a negative and significant effect to Price to Book Value (PBV), in addition institutional ownership does not mediate the relationship between Economic Value Added (EVA) and Price to Book Value (PBV).

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De Villiers, J. U. "A financial model to determine the distortions in Economic Value Added (EVA) caused by inflation." South African Journal of Economic and Management Sciences 4, no. 2 (2001): 286–305. http://dx.doi.org/10.4102/sajems.v4i2.2643.

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This paper presents an algebraic model to study the extent to which inflation distorts Economic Value Added (EVA). The model consists of a theoretical firm in steady state, consisting entirely of projects with the same known internal rate of return. The EVA this firm reports is then calculated, and compared to the true economic profit calculated from the known return of the firm. The model shows that both conventional EVA and EVA based on the current value of assets are distorted by inflation. The distortion in the latter is more systematic, and this could form the basis of an adjusted EVA calculation to provide an estimate actual profitability.

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Astari Putri, Ni Kadek Ayu Ari, and Nyoman Dwika Ayu Amrita. "ANALISIS ECONOMIC VALUE ADDED (EVA) UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT VILLA AYU AMANDARI HOTEL UBUD GIANYAR." Jurnal Manajemen dan Bisnis Equilibrium 6, no. 1 (2020): 93–100. http://dx.doi.org/10.47329/jurnal_mbe.v6i1.413.

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Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan pada PT. Villa Ayu Amandari Hotel Ubud Gianyar berdasarkan analisis economic value added (eva). Data yang digunakan dalam penelitan ini yaitu data sekunder mengenai laporan laba rugi dan neraca. Data dianalisis dengan menggunakan teknik analisis economic value added (eva). Hasil penelitian menunjukan nilai economic value added (eva) yang dihasilkan dari tahun 2016 sampai dengan tahun 2017 yaitu bernilai negatif atau Economic Value Added (EVA) kurang dari nol, sehingga bisa dikatakan kinerja keuangan perusahaan tidak baik.

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Gulo, Wilmar Amonio, and Wita Juwita Ermawati. "Analisis Economic Value Added (EVA) dan Market Value Added (MVA) sebagai Alat Pengukur Kinerja Keuangan PT SA." Jurnal Manajemen dan Organisasi 2, no. 2 (2016): 123. http://dx.doi.org/10.29244/jmo.v2i2.14202.

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The company should demonstrate good financial performance to attract investors by financial performance based on value-added and market value. The objectives of this study at PT SA limited were: (1) To analyze the financial performance by Economic Value Added (EVA) method, (2) To analyze the financial performance by Market Value Added (MVA) method. The results showed the company was not able to add economic value to the company, which proved by EVA in 2008 was higher than in 2009. It is concluded that the company can not afford to pay obligations to investors as expected. However, different result showed by MVA, which indicates the company succes to managed the investor confidence over a given capital by increasing the value of capital invested. MVA showed results in 2008, the value of MVA was positive, and in 2009, the company's MVA achieved a significant increase in the amount of 379.42% from the previous year. The share price continued to increase making the MVA values continue to rise.

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Al-Awawdeh, Hanan Ali, and Sa’ad Abdul Kareem Al-Sakini. "The Impact of Economic Value Added, Market Value Added and Traditional Accounting Measures on Shareholders’ Value: Evidence from Jordanian Commercial Banks." International Journal of Economics and Finance 10, no. 10 (2018): 40. http://dx.doi.org/10.5539/ijef.v10n10p40.

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The purpose of this is study is to test the impact of economic value added, market value added and traditional accounting measures on the shareholders&rsquo; value in the Jordanian commercial banks, based on a sample of 13 banks during the period 2010-2016.  The study used the shareholders&rsquo; value as a dependent variable, while five independent variables were used, including Economic Value Added (EVA), Market value added (MVA), and three traditional accounting measures, namely; the rate of return on assets (ROA), rate of return on equity (ROE), and the Earning per share (EPS).  The study found, by using the common regression analysis, that the rate of return on assets (ROA) and the economic value added (EVA) had a positive and statistically significant effect on maximizing the shareholders&rsquo; value, while the rest of the traditional accounting standards or the market added value had no any significant impact on shareholder&rsquo; value.   The study concluded that traditional accounting standards are still constitute an important input for assessing shares, and maximizing the shareholders&rsquo; value along with modern performance assessment measures, especially economic value added. The study recommended that the performance assessment of banks should be based on two criteria: the rate of return on assets and the economic value added.

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Ezzamel, Mahmoud, and John Burns. "Professional Competition, Economic Value Added and Management Control Strategies." Organization Studies 26, no. 5 (2005): 755–77. http://dx.doi.org/10.1177/0170840605054598.

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This paper examines a failed change initiative (the implementation of economic value added, EVA™) in an in-depth case study of a major UK retailer (RetailCo, a pseudonym). The paper locates this change initiative within inter-professional competition between on the one hand the finance managers and on the other hand the buyers and merchandisers in RetailCo. Finance managers sought to strengthen their professional jurisdiction and enhance their financial and symbolic rewards by imposing stricter controls over buyers and merchandisers, which the latter resented as an undesirable intervention into their work practices and mobilized their influence and work knowledge to ensure the abandonment of EVA. This boundary work involved the use of a multiplicity of entry points centred on control strategies and the fundamentals of retailing. Implications for professional competition and organizational change are considered.

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ONICA, Mihaela-Cristina. "Economic Value Added (EVA) as an Indicator for Financial Decisions." Annals of Dunarea de Jos University of Galati. Fascicle I. Economics and Applied Informatics 25, no. 3 (2019): 149–56. http://dx.doi.org/10.35219/eai1584040967.

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Tortella, Bartolomé Deyá, and Sandro Brusco. "THE ECONOMIC VALUE ADDED (EVA): AN ANALYSIS OF MARKET REACTION." Advances in Accounting 20 (January 2003): 265–90. http://dx.doi.org/10.1016/s0882-6110(03)20012-2.

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de Villiers, Johann. "The distortions in economic value added (EVA) caused by inflation." Journal of Economics and Business 49, no. 3 (1997): 285–300. http://dx.doi.org/10.1016/s0148-6195(97)00001-5.

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Spivey, Michel F., and Jeffrey J. McMillan. "Economic Value Added (EVA) and the Valuation of Small Businesses." New England Journal of Entrepreneurship 4, no. 2 (2001): 33–40. http://dx.doi.org/10.1108/neje-04-02-2001-b004.

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Selvi, A. Manor, and A. Vijayakumar. "Performance of Indian Automobile Industry: Economic Value Added (EVA) Approach." Management and Labour Studies 32, no. 4 (2007): 451–68. http://dx.doi.org/10.1177/0258042x0703200403.

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Subedi, Meena, and Ali Farazmand. "Economic Value Added (EVA) for Performance Evaluation of Public Organizations." Public Organization Review 20, no. 4 (2020): 613–30. http://dx.doi.org/10.1007/s11115-020-00493-2.

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Journal articles on the topic 'The Economics Value Added (EVA)'

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