haku: @author Peasnell, K. / yhteensä: 3
viite: 2 / 3
| Tekijä: | O'Hanlon, J. Peasnell, K. |
| Otsikko: | Wall Street's contribution to management accounting: the Stern Stewart EVA financial management system |
| Lehti: | Management Accounting Research
1998 : DEC, VOL. 9:4, p. 421-444 |
| Asiasana: | MANAGEMENT ACCOUNTING FINANCIAL MANAGEMENT RESEARCH |
| Kieli: | eng |
| Tiivistelmä: | EVA is a variant of residual income marketed by Stern Stewart & Co., a New York consulting firm, with the purpose of promoting value-maximizing behavior in corporate managers. This paper reviews the EVA system in the light of this purpose. First, it outlines the rationale for the use of residual income in "value-based management", highlighting the potential shortcomings of residual income as a single-period performance indicator. |
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