Please use this identifier to cite or link to this item: https://dspace.univ-ouargla.dz/jspui/handle/123456789/6782
Title: New trends in measuring financial performance: Economic Value – Added (EVA),
Authors: KHIARI Zahia
DJAOUAHDOU Reda
Keywords: Financial performance
Traditional measures
Economic Value Added
Issue Date: Jun-2012
Series/Report no.: numéro 1 2012;
Abstract: Traditional measures of corporate performance are many in numbers. But it is argued that, in general, these measures fail to identify the true surplus. Economic Value Added (EVA) is advocated as a new measure of corporate performance that focuses on clear surplus in contrast to the traditionally used profit based indicators. Economic Value Added represents a powerful business tool which, if used correctly, promises to improve firm performance and produce greater returns to shareholders. EVA is not just another performance measure, but can be the main part of an integrated financial management system, leading to decentralized decision making. Thus, the adoption of EVA should indirectly bring changes in management, which in turn can enhance firm value
Description: Algerian business performance review
URI: http://dspace.univ-ouargla.dz/jspui/handle/123456789/6782
ISSN: 1938-2170
Appears in Collections:numéro 01 2012 V1 n1

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