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Volumn 49, Issue 3, 1997, Pages 285-300

The distortions in Economic Value Added (EVA) caused by inflation

Author keywords

Economic Value Added; EVA; Inflation

Indexed keywords


EID: 0010853122     PISSN: 00129933     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0148-6195(97)00001-5     Document Type: Article
Times cited : (31)

References (11)
  • 1
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    • Inflation, asset structure and the discrepancy between accounting and true return
    • De Villiers, J. U. 1989. Inflation, asset structure and the discrepancy between accounting and true return. Journal of Business Finance and Accounting 16(4):493-506.
    • (1989) Journal of Business Finance and Accounting , vol.16 , Issue.4 , pp. 493-506
    • De Villiers, J.U.1
  • 2
    • 0002442960 scopus 로고
    • On the misuse of accounting rates of return to infer monopoly profits
    • Mar.
    • Fisher, F. M. and McGowan, J. J. Mar. 1983. On the misuse of accounting rates of return to infer monopoly profits. American Economic Review 73(1):82-97.
    • (1983) American Economic Review , vol.73 , Issue.1 , pp. 82-97
    • Fisher, F.M.1    McGowan, J.J.2
  • 3
    • 0001129083 scopus 로고
    • The misuse of accounting rates of return: Reply
    • June
    • Fisher, F. M. June 1984. The misuse of accounting rates of return: Reply. American Economic Review 74(3):509-517.
    • (1984) American Economic Review , vol.74 , Issue.3 , pp. 509-517
    • Fisher, F.M.1
  • 4
    • 0002475907 scopus 로고
    • The accountant in a golden age
    • Harcourt, G. C. 1965. The accountant in a golden age. Oxford Economic Papers 17(1):66-80.
    • (1965) Oxford Economic Papers , vol.17 , Issue.1 , pp. 66-80
    • Harcourt, G.C.1
  • 5
    • 0001475318 scopus 로고
    • Accountants, too, could be happy in a golden age: The accountant's rate of profit and the internal rate of return
    • Kay, J. A. 1976. Accountants, too, could be happy in a golden age: The accountant's rate of profit and the internal rate of return. Oxford Economic Papers 28(3):447-460.
    • (1976) Oxford Economic Papers , vol.28 , Issue.3 , pp. 447-460
    • Kay, J.A.1
  • 6
    • 84935939881 scopus 로고
    • On the application of accounting rates of return
    • Mar.
    • Kay, J. A. and Mayer, C. P. Mar. 1986. On the application of accounting rates of return. The Economic Journal 96(381):199-207.
    • (1986) The Economic Journal , vol.96 , Issue.381 , pp. 199-207
    • Kay, J.A.1    Mayer, C.P.2
  • 7
    • 0000661890 scopus 로고
    • Relationship between the accounting and the internal rate of return measures: A synthesis and an analysis
    • Autumn
    • Livingston, J. L. and Salamon, G. L. Autumn 1970. Relationship between the accounting and the internal rate of return measures: A synthesis and an analysis. Journal of Accounting Research 8(2):199-216.
    • (1970) Journal of Accounting Research , vol.8 , Issue.2 , pp. 199-216
    • Livingston, J.L.1    Salamon, G.L.2
  • 8
    • 0013456104 scopus 로고
    • Measurement of company profitability: Some systematic errors in the accounting rate of return
    • (A. A. Robichek, ed.). New York: John Wiley
    • Solomon, E. and Laya, J. C. 1967. Measurement of company profitability: Some systematic errors in the accounting rate of return. In Financial Research and Management Decisions (A. A. Robichek, ed.). New York: John Wiley.
    • (1967) Financial Research and Management Decisions
    • Solomon, E.1    Laya, J.C.2
  • 10
    • 0346607917 scopus 로고
    • The trouble with earnings
    • Sept./Oct.
    • Treynor, J. L. Sept./Oct. 1972. The trouble with earnings. Financial Analysts Journal 28(5):41-46.
    • (1972) Financial Analysts Journal , vol.28 , Issue.5 , pp. 41-46
    • Treynor, J.L.1
  • 11
    • 0019576799 scopus 로고
    • Accounting rates of return under inflation
    • Summer
    • Van Breda, M. F. Summer 1981. Accounting rates of return under inflation. Sloan Management Review 22(4):15-28.
    • (1981) Sloan Management Review , vol.22 , Issue.4 , pp. 15-28
    • Van Breda, M.F.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.