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  • Economic value-added: A review of the theoretical and empirical literature

    Author(s)
    Worthington, Andrew C
    West, Tracey
    Griffith University Author(s)
    West, Tracey
    Year published
    2001
    Metadata
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    Abstract
    With increasing pressure on firms to deliver shareholder value, there has been a renewed emphasis on devising measures of corporate financial performance and incentive compensation plans that encourage managers to increase shareholder wealth. One professedly recent innovation in the field of internal and external performance measurement is a trade-marked variant of residual income known as economic value-added (EVA). This paper attempts to provide a synoptic survey of EVA's conceptual underpinnings and the comparatively few empirical analyses of value-added performance measures. Special attention is given to the GAAP-related ...
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    With increasing pressure on firms to deliver shareholder value, there has been a renewed emphasis on devising measures of corporate financial performance and incentive compensation plans that encourage managers to increase shareholder wealth. One professedly recent innovation in the field of internal and external performance measurement is a trade-marked variant of residual income known as economic value-added (EVA). This paper attempts to provide a synoptic survey of EVA's conceptual underpinnings and the comparatively few empirical analyses of value-added performance measures. Special attention is given to the GAAP-related accounting adjustments involved in EVA-type calculations
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    Journal Title
    Asian Review of Accounting
    Volume
    9
    Issue
    1
    DOI
    https://doi.org/10.1108/eb060736
    Subject
    Financial economics
    Accounting, auditing and accountability
    Publication URI
    http://hdl.handle.net/10072/58376
    Collection
    • Journal articles

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