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Economic value added

Author: Young, S. David INSEAD Area: Accounting and ControlPublisher: Fontainebleau : INSEAD, 1998.Language: EnglishDescription: 22 p.Type of document: INSEAD CaseAbstract: Economic value added (EVA) measures the difference between the return on a company's capital and the cost of that capital. A positive EVA indicates that value has been created for shareholders; a negative EVA signifies value destructionPedagogical Objectives: The purpose of this note is to discuss: (1) why EVA has generated so much attention lately, (2) how EVA is calculated, (3) the most common accounting adjustments made by EVA practitioners, and (4) the application of EVA to divisional performance measurement.
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The purpose of this note is to discuss: (1) why EVA has generated so much attention lately, (2) how EVA is calculated, (3) the most common accounting adjustments made by EVA practitioners, and (4) the application of EVA to divisional performance measurement.

Economic value added (EVA) measures the difference between the return on a company's capital and the cost of that capital. A positive EVA indicates that value has been created for shareholders; a negative EVA signifies value destruction

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