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Appears in Collections:Accounting and Finance Journal Articles
Peer Review Status: Refereed
Title: Economic Value Added Research: Mapping Thematic Structure and Research Trends
Author(s): Tripathi, Prasoon Mani
Chotia, Varun
Solanki, Umesh
Meena, Rahul
Khandelwal, Vinay
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Keywords: economic value added
market value added
residual income
Issue Date: Jan-2023
Date Deposited: 13-Apr-2023
Citation: Tripathi PM, Chotia V, Solanki U, Meena R & Khandelwal V (2023) Economic Value Added Research: Mapping Thematic Structure and Research Trends. <i>Risks</i>, 11 (1), Art. No.: 9.
Abstract: The purpose of this article is to examine the academic literature about the function, structure, calculation, and weaknesses of economic value added (EVA). EVA has been used as a measure of economic profit and captures the inadequacies of using traditional rates of return. In addition, this article tackles the main residual earnings (RI) modifications used to calculate EVA. A keyword search for publications was conducted in early 2022. This study couples an inferential analysis with descriptive analyses of the existing research. The articles were sorted into different clusters based on bibliographic coupling analysis. This study identifies the main areas and current dynamics of EVA research while evaluating the quality and impact of the scientific output. Three broad themes emerged from the analysis of the cluster related to the use and application of EVA: residual income and valuation, financial performance, and performance management. In doing so, we hope to enhance the understanding and contributions of EVA research to advance its theory and practice.
DOI Link: 10.3390/risks11010009
Rights: © 2022 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license
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