Economic Value Added (EVA): Its Uses and Limitations - Like the earlier term, "residual income, " EVA measures the difference between after-tax operating income and the cost of assets used in generating that income (based on asset investment and the cost of capital). It has some advantages over ROI, but it also has some limitations as a decision-making tool, such as an overemphasis on short-term ...
| Year of publication: |
1999
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| Authors: | Brewer, Peter C. ; Chandra, Gyan ; Hock, Clayton A. |
| Published in: |
SAM advanced management journal : amj. - Vinton, Va. : Soc., ISSN 0001-8643, ZDB-ID 71754. - Vol. 64.1999, 2, p. 4-11
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