中国银行EVA价值评估探究

下载PDF

导出

摘要目前，我国的银行业逐步开始引入EVA指标进行管理。本文以中国银行作为代表，通过对其EVA的计算与价值评估。展示如何通过EVA进行银行价值评估。

作者陈欣

机构地区内蒙古财经大学研究生教育与学科规划建设处

出处《商情》 2013年第45期54-54,共1页

关键词 EVA价值评估中国银行计算

参考文献2

1Lambert R A. Contracting theory and accounting[J]. Journal of Accounting and Economics, 2001, 32: 3-87.
2Christensen P O, Feltham G A, Wu M G H. "Cost of capital" in residual income for performance evaluation[Jl. The Accounting Review, 2002, 77( 1 ) : 1-23.
3Epstein M J, Young S D. "Greening" with EVA[J]. Management Accounting, 1999, 80(7): 45-49.
4Egginton D. Divisional performance measures: Residual income and the asset base[J]. Management Accounting Research, 1995,6(3) : 201-222.
5Chen S, Ointon D. EVA and CFROI: Do new performance measures measure up? [Jl. Management Accounting, 1998, 79: 38-43.
6De Villiers J. The distoaions in economic value added[J]. Journal of Economics and Business, 1997, 49: 285-300.
7Milunovich S, Tsuei A. EVA in the computer industry[J]. Journal of Applied Corporate Finance, 1996, 9: 104-115.
8Lehn K, Mahajia A. EVA, accounting profit, and CEO turnover: An empirical examination, 1985-1994[J]. Journal of Applied Corporate Finance, 1997, 10: 90-97.
9O'Byme S. EVA and market value[J]. Journal of Applied Corporate Finance, 1996, 9: 116-125.
10Chen S, Dodd J L. Economic Value Added (EVA^TM): An empirical examination of a new corporate performance measure[J].Journal of Managerial Issue, 1997, 9(3) : 318-333.

商情

2013年第45期

内容加载中请稍等...