摘要：This study investigates the relationship between economic value added (EVA) and return on assets (ROA) in Tehran Stock Exchange (TSE). The aim of the study is to investigate whether ROA is a substitution for EVA in vehicle, food, chemistry and cement industry during the period of 2008 to 2010. After collecting data using listed firms’ financial statements in TSE and calculation of research variables applying Pierson coefficient of correlation, data analysis and statistical model presentation are performed. The results of the study show that there is no relationship between EVA and ROA in TSE.
关键词：Economic ;Value Added (EVA); Return On Assets (ROA); Firms Performance Evaluation; Tehran ;Stock Exchange (TSE)
