علاقة القيمة الاقتصادية المضافة و المقاييس المحاسبية التقليدية بالقيمة السوقية المضافة للمنشأة : دراسة حالة الشركات المدرجة في مؤشر CAC40

الملخص EN

In this study we examine the relationship between economic value added (EVA) and Traditional accounting measures with Market value added (MVA) in CAC40 listed companies.

we find that economic value added (EVA) do not outperform traditional accounting measures in explaining market value added (MVA), and the economic value added (EVA) contain incremental power that explain market value added (MVA) in comparing with traditional accounting measures.

Key Words: Economic Value Added (EVA), Traditional Accounting Measures, Market Value Added (MVA), CAC40 listed companies.