期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2013
期号：5
页码：64-84
语种：English
出版社：Academica Brâncuşi
摘要：The Economic Value Added (EVA) is an index of “durable development.” It was proposed by the SternStewart Office and represents the true economic profit of companies.A company reports economic profit only if the reported accounting profit is higher than the opportunity cost of equity.The authors of the EVA model (SternStewart) have also proposed the ways of restating the financial statements to get a “fair image” of the results,thus eliminating the “accounting distortions.” Based on the performance indexes calculated based on EVA and second-generation indexes relating to EVA,we calculated two types of rating: Rating Performance Current and Rating Performance Trend.The rating is calculated by means of the percentiles technique and the results are split into 22 rating classes.The used database is Russell 3000.
关键词：Economic Value Added (EVA);rating;EVA Margin;EVA Momentum;Profitable Growth.
