Study on Comparison between EVA Index and Traditional Accounting Profit Index in Value Assessment of Listed Banks

DOI

10.2991/iccessh-17.2017.177How to use a DOI?

Keywords

listed bank; EVA; MVA; traditional accounting profit index

Abstract

Taking the 2014 data of 16 listed banks as study sample and combining with the actual situation of each index, this article distributes the indexes and builds the regression model to compare the differences between the EVA index and traditional accounting profit index and explain the value of matters related. Through comparative study it is discovered that the EVA-based indexes have quite strong explanatory power, even stronger than the traditional profit indexes to certain degree; however, limited by the range of explanation, EVA index still cannot fully replace the traditional indexes.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Wei Di
AU  - Yu Zhang
PY  - 2017/06
DA  - 2017/06
TI  - Study on Comparison between EVA Index and Traditional Accounting Profit Index in Value Assessment of Listed Banks
BT  - Proceedings of the 2nd International Conference on Contemporary Education, Social Sciences and Humanities (ICCESSH 2017)
PB  - Atlantis Press
SP  - 734
EP  - 738
SN  - 2352-5398
UR  - https://doi.org/10.2991/iccessh-17.2017.177
DO  - 10.2991/iccessh-17.2017.177
ID  - Di2017/06
ER  -