期刊名称：Research Journal of Economics, Business and ICT
印刷版ISSN：2045-3345
电子版ISSN：2047-7848
出版年度：2011
卷号：1
出版社：English Time Schools & Overseas Education
摘要：This research study looked at the analysis of the practical relationship between EVA and stock returns, as the research dealt with analyzing the success of the investment policy based on generally accepted accounting indicators. Having reviewed the theoretical research on a scale of EVA in terms of the relationship between stock prices and earnings, and the EVA, the extent of the benefit of scale of the EVA in the design of investment policies will be used to achieve extraordinary returns. We also presented research results of previous studies in this area. In general, the results of the study support the operation of the previous studies that indicated that in spite of the existence of logical justification of the relationship between the theory of EVA, stock prices and revenues, results do not justify this relationship. The paper was processed within the framework of the Research Project of MSM 6046070906 "The economics of Czech agricultural resources and their effective use within the framework of multifunctional agrifood systems".
