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남명수 ( Myung Soo Nam ),곽용신 ( Yong Sin Kwak ) 한국생산성학회 2011 生産性論集 Vol.25 No.3
This study analyzed the usability of economic value added(EVA) as a company performance indicator by utilizing non-financial data of the stock market from 2000 to 2009. We investigated whether EVA provides useful information for MVA, which represents company performance from the executive`s position, and for the average rate of return and excessive abnormal return, which represent performance from the investor`s position. Analyses showed that EVA`s explanation power for MVA is higher than other accounting performance indicators such as FCF, ROA and ROE, which revealed the fact that it is more valuable as a company performance indicator. Also, portfolios with positive EVA showed higher average rate of return and excessive abnormal return, which are performance indicators from the investor`s position, than portfolios with negative EVA. During the analysis period, the rate of return and cumulative abnormal return(CAR) of portfolios with continuously positive EVA were higher. Therefore, it is judged that EVA provides useful information for MVA, the rate of return and CAR.
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