EVA (Company and Shareholder Value Indicator)

Authors

DOI:

https://doi.org/10.32870/myn.vi55.7887

Keywords:

EVA, Finance, Inflation, Index

Abstract

Economic Value Added (EVA) originates as a value-based measure of performance, comparing the profitability obtained by a company with the opportunity cost of capital used to support its tangible and intangible resources. EVA measures the actual creation of shareholder value by a company. In other words, it is not enough for a company to be profitable; it must also cover the opportunity cost of investing in its tangible and intangible resources.

References

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Published

2025-05-01

How to Cite

Gaytán Cortés, J. (2025). EVA (Company and Shareholder Value Indicator). Mercados Y Negocios, (55), 133–144. https://doi.org/10.32870/myn.vi55.7887

Issue

No. 55 (26): Mercados y Negocios (May-August, 2025)

Section

Economic and Financial Index

License

Copyright (c) 2025 Juan Gaytán Cortés

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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Mercados y Negocios by Department of Mercadotecnia y Negocios Internacionales. University of Guadalajara is licensed under a License Creative Commons Attribution-NonCommercial 4.0 International.


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