Study on Comparison between EVA Index and Traditional Accounting Profit Index in Value Assessment of Listed Banks
Wei Di, Yu Zhang
Available Online June 2017.
- https://doi.org/10.2991/iccessh-17.2017.177How to use a DOI?
- listed bank; EVA; MVA; traditional accounting profit index
- Taking the 2014 data of 16 listed banks as study sample and combining with the actual situation of each index, this article distributes the indexes and builds the regression model to compare the differences between the EVA index and traditional accounting profit index and explain the value of matters related. Through comparative study it is discovered that the EVA-based indexes have quite strong explanatory power, even stronger than the traditional profit indexes to certain degree; however, limited by the range of explanation, EVA index still cannot fully replace the traditional indexes.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Wei Di AU - Yu Zhang PY - 2017/06 DA - 2017/06 TI - Study on Comparison between EVA Index and Traditional Accounting Profit Index in Value Assessment of Listed Banks BT - 2nd International Conference on Contemporary Education, Social Sciences and Humanities (ICCESSH 2017) PB - Atlantis Press SP - 734 EP - 738 SN - 2352-5398 UR - https://doi.org/10.2991/iccessh-17.2017.177 DO - https://doi.org/10.2991/iccessh-17.2017.177 ID - Di2017/06 ER -