An Analysis of Value-Creating Ability of Listed Companies in Shandong Island Blue Economic Zone Using EVA

Xuefeng Tian et al.

IUP Journal of Accounting Research & Audit Practices2012article
ABDC C
Weight
0.34

What the paper says

As an important index for measuring the value-creating ability of enterprises, Economic Value Added (EVA) proposed a new concept on profit of enterprises, which took the application efficiency of capital in a comprehensive way. Taking listed companies in Shandong Island blue economic zone, as samples, EVA was applied in this paper to analyze the value-creating ability in the whole blue economic zone based on the accounting report data from 2009 to 2011. Then, a comparison about value-creating ability of these listed companies was proposed in view of industry. As a result, the value-creating ability of listed companies in Shandong Island blue economic zone, showed an increasing tendency during the three years. Otherwise, the EVA rate, an index which can reflect the efficiency of capital, increased first and decreased afterwards. At the same time, the operating performance in these companies stood enhanced obviously. However, there was a huge gap between different industries. The measures about how to improve the value-creating ability of listed companies were proposed in this paper for helping managers to improve their management.

2 citations

Cite this paper

@article{xuefeng2012,
  title        = {{An Analysis of Value-Creating Ability of Listed Companies in Shandong Island Blue Economic Zone Using EVA}},
  author       = {Xuefeng Tian et al.},
  journal      = {IUP Journal of Accounting Research & Audit Practices},
  year         = {2012},
}

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An Analysis of Value-Creating Ability of Listed Companies in Shandong Island Blue Economic Zone Using EVA

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Evidence weight

0.34

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.21 × 0.4 = 0.08
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.