RECONSIDERING THE ECONOMIC VALUE ADDED ASSESSMENT METHOD IN THE PRACTICE OF SUSTAINABILITY ORIENTED BUSINESS ORGANIZATIONS - A BIBLIOMETRIC RESEARCH

Mihaela Ionela Socoliuc ()
Additional contact information
Mihaela Ionela Socoliuc: Ștefan cel Mare University Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2023, vol. 11, issue 3, 112-121

Abstract: Success in business depends on the quality of the methods and techniques used to measure performance and the ability of managers to manage the internal conditions and results of a company. The research aims to identify new research niches on the use of 'economic value added' (EVA) method in company valuation. A systematic review of previous studies focused on the topic of "economic value added" was conducted through a meta-analysis, followed by a bibliometric study through VOSviewer software. The research revealed that while in 2016 the focus was on concepts such as economic value added, earnings, stock returns, then studies focused on concepts such as model, innovation, risk, investment, later towards economic growth, performance, management, sustainability, and from 2020, the studies focused on EVA have diversified to include concepts such as value, financial development, and circular economy, which reveals a widespread use of it in the conditions of the fourth wave economies. We believe that the study can be useful for company management to reconsider valuation methods and key indicators for measuring newly created value, but also for researchers who can extend their further research by considering EVA as an optimal valuation method in the context of reorienting business models towards sustainability.

Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.accounting-management.ro/index.php?pag ... year=2023&brief=3315 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:11:y:2023:i:3:p:112-121

Access Statistics for this article

European Journal of Accounting, Finance & Business is currently edited by Stefan cel Mare University of Suceava, West University of Timisoara

More articles in European Journal of Accounting, Finance & Business from "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Liviu Scutariu ( this e-mail address is bad, please contact ).