Research on the relationship between diversification and performance of coal enterprises based on EVA

DOI

10.2991/icesed-19.2020.43How to use a DOI?

Keywords

EVA; diversification; business performance

Abstract

In this paper, 32 listed companies of coal enterprises are selected as samples, and EVA index system is used to build the model. Empirical analysis and SPSS software are used to study the relationship between variables, and the conclusion is drawn that diversification is positively related to performance, coal-based diversification is negatively related to performance, non coal-based diversification is positively related to performance, which provides some reference for improving the performance of coal listed companies.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Jiao Wu
AU  - Jianfeng Cai
PY  - 2020/01
DA  - 2020/01
TI  - Research on the relationship between diversification and performance of coal enterprises based on EVA
BT  - Proceedings of the 2019 International Conference on Education Science and Economic Development (ICESED 2019)
PB  - Atlantis Press
SP  - 425
EP  - 429
SN  - 2352-5428
UR  - https://doi.org/10.2991/icesed-19.2020.43
DO  - 10.2991/icesed-19.2020.43
ID  - Wu2020/01
ER  -