Economic Value Added (EVA) (Stewart, 1991) is a major instantiation, and Systemic Value Added (SVA) (Magni, 2003, 2004, 2005 …), also named lost-capital residual income (Magni, 2009a,b). This paper shows that, unlike EVA, SVA is symmetric and … additively coherent. Also, EVA and SVA are not simply different in value but also convey different information about good or bad …

Inc]. The index here introduced differs from Stewart’s Economic Value Added (EVA) in that it rests on a different … interpretation of the notion of excess profit and is formally connected with the EVA model by means of a shadow project. The SVA is …€™s EVA are shown, all results of Pressacco and Stucchi [Pressacco, F. and Stucchi, P. (1997), Rivista di Matematica per le …

income models are studied, among which Stewart's Economic Value Added. The index here introduced differs from EVA in that it … rests on a different interpretation of the notion of excess profit and is formally connected with the EVA model by means of … project's SVA and its shadow project's EVA are shown, all results of Pressacco and Stucchi (1997) are proved by making use of …

radically different from the standard models (e.g. EVA). The Systemic Value Added (SVA) paradigm is drawn from two different …

This study is stimulated by both the EVA<SUP align="right"> ®</SUP> proponents' assertions and by the mixed empirical … Stock Exchange (ASE) over the period 1992-2001 have been employed to examine whether EVA<SUP align="right"> ®</SUP> or the … that stock returns are more closely associated with earnings per share than with EVA<SUP align="right"> ®</SUP>. However …