摘要
Motivated by the increased use and interest, we examine the value relevance of Economic Value Added (EVA) based on sample of Chinese logistics. Empirical evidence supports significant incremental information content of EVA compared with traditional performance measures, but the incremental information is not sufficient enough to support EVA dominating them. Nevertheless, the significant coefficients of the components of EVA give strong support for the application of EVA in logistics. So, logistics enterprises should include EVA in their evaluation system to reflect the real wealth creation for shareholders, while traditional measures still in use at the same time.
| 源语言 | 英语 |
|---|---|
| 主期刊名 | Proceedings - 2009 International Conference on Computational Intelligence and Software Engineering, CiSE 2009 |
| DOI | |
| 出版状态 | 已出版 - 2009 |
| 活动 | 2009 International Conference on Computational Intelligence and Software Engineering, CiSE 2009 - Wuhan, 中国 期限: 11 12月 2009 → 13 12月 2009 |
出版系列
| 姓名 | Proceedings - 2009 International Conference on Computational Intelligence and Software Engineering, CiSE 2009 |
|---|
会议
| 会议 | 2009 International Conference on Computational Intelligence and Software Engineering, CiSE 2009 |
|---|---|
| 国家/地区 | 中国 |
| 市 | Wuhan |
| 时期 | 11/12/09 → 13/12/09 |
指纹
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Tong, Y., Lu, C., & Cheng, X. (2009). An empirical study on the value relevance of economic value added in logistics. 在 Proceedings - 2009 International Conference on Computational Intelligence and Software Engineering, CiSE 2009 文章 5362924 (Proceedings - 2009 International Conference on Computational Intelligence and Software Engineering, CiSE 2009). https://doi.org/10.1109/CISE.2009.5362924