When do companies really create value? A comparative synopsis of EVA, CFROI and EBM
| dc.contributor.author | De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden) | |
| dc.contributor.email | johannes.dewet@up.ac.za | |
| dc.date.accessioned | 2011-03-14T06:43:22Z | |
| dc.date.available | 2011-03-14T06:43:22Z | |
| dc.date.issued | 2010-04 | |
| dc.description.abstract | For some time now, it has dawned on the finance fraternity that there are weak relationships between indicators of shareholder wealth and the traditional accounting measures of financial performance. This realisation has sparked new interest in efforts to trace the real drivers of shareholder value in order to measure and incentivise company performance better and to deploy scarce resources more appropriately. | en |
| dc.identifier.citation | De Wet, JHvH, 2010, 'When do companies really create value? a comparative synopsis of EVA, CFROI and EBM', Accountancy SA, pp. 24-26. [http://www.accountancysa.org.za/] | en |
| dc.identifier.issn | 0258-7254 | |
| dc.identifier.uri | http://hdl.handle.net/2263/16038 | |
| dc.language.iso | en | en_US |
| dc.publisher | South African Institute of Chartered Accountants | en_US |
| dc.rights | South African Institute of Chartered Accountants | en_US |
| dc.subject | Expectations-based management (EBM) | en |
| dc.subject | Cash flow return on investment (CFROI) | en |
| dc.subject | Economic value added (EVA) | en |
| dc.subject.lcsh | Economic value added -- South Africa | en |
| dc.subject.lcsh | Business enterprises -- Valuation | en |
| dc.subject.lcsh | Stockholder wealth | en |
| dc.title | When do companies really create value? A comparative synopsis of EVA, CFROI and EBM | en |
| dc.type | Article | en |