Adoption of EVA by Taiwanese financial service organisations

Alasdair Marshall, Maxwell Chipulu, Udechukwu Ojiako and Chang Fang Ju

International Journal of Business Environment, 2012, vol. 5, issue 2, 193-209

Abstract: The purpose of the present study is to explore the personal and contextual factors that affect the level of willingness to adopt EVA within financial service organisations (non-life insurance) in Taiwan. Data were collected from a stratified sample of managers and top executives of the 15 domestic (i.e., locally-controlled) financial service organisations in Taiwan. We employ Ordinal Logistic Regression Models to analyse the data. Results of the data analysis identified five conditions that determine the adoption of EVA among Taiwanese financial service organisations. We also found that the typical Taiwanese financial service organisations manager's willingness to adopt EVA is contingent upon the ability of EVA to balance conflicting objectives.

Keywords: economic value added; EVA; performance measurement; risk management; Taiwan; financial services; non-life insurance; modelling; willingness to adopt. (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbenv:v:5:y:2012:i:2:p:193-209

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