Construct · 1 fields · 1 citations

economic value added: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
economicvalue added1 CONSTRUCTEconomic value addedBIDDLE · MANAGEMENT ACCOUNTING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Management accounting

residual operating profit after a charge for capital, promoted as a better performance measure than earnings.

In management accounting, economic value added refers to residual operating profit after a charge for capital, promoted as a better performance measure than earnings. This meaning comes from Biddle (1997) in Journal of Accounting and Economics.[1]

Unit
Recovery means
Measured by

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Nearby constructs

capital2 fields · 3 citationsjingle · one word, two constructscharge1 fields · 2 citationsanchor · a standalone constructmeasure2 fields · 4 citationsjingle · one word, two constructs

References

  1. Biddle, G. C., Bowen, R. M., & Wallace, J. S. (1997). Does EVA® beat earnings? Evidence on associations with stock returns and firm values. Journal of Accounting and Economics, 24(3), 301-336. https://doi.org/10.1016/s0165-4101(98)00010-x

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