The article presents the outcome of 16 inquiries evaluating corporate EVA (Economic Value Added) users. The results are divided into 3 categories: benchmarking, market reactions and user's profile. The authors draw conclusuion that despite mixed results of reserach, EVA seems to play well its role of a tool improving operating investment and capital decisions. However, it does not generate major market reactions.
Financed by the National Centre for Research and Development under grant No. SP/I/1/77065/10 by the strategic scientific research and experimental development program:
SYNAT - “Interdisciplinary System for Interactive Scientific and Scientific-Technical Information”.