Economic Value Added Research: Mapping Thematic Structure and Research Trends

Prasoon Mani Tripathi, Varun Chotia, Umesh Solanki, Rahul Meena and Vinay Khandelwal ()
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Prasoon Mani Tripathi: TAPMI School of Business, Manipal University Jaipur, Jaipur 303007, India
Varun Chotia: Jaipuria Institute of Management Jaipur, Jaipur 302033, India
Umesh Solanki: TAPMI School of Business, Manipal University Jaipur, Jaipur 303007, India
Rahul Meena: Jaipuria Institute of Management Jaipur, Jaipur 302033, India
Vinay Khandelwal: Jaipuria Institute of Management Jaipur, Jaipur 302033, India

Risks, 2022, vol. 11, issue 1, 1-19

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.

Keywords: economic value added; market value added; EVA; residual income; bibliometric (search for similar items in EconPapers)
JEL-codes: C G0 G1 G2 G3 K2 M2 M4 (search for similar items in EconPapers)
Date: 2022
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