個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Accounting Choices and EVA
內容大綱
The accounting construct known as Economic Value Added (EVA) has met with growing interest, and is described by some as the real key to creating wealth. The main argument proposed in favor of EVA over ROA is that the former will encourage managers to undertake desirable investments that the latter would discourage. But EVA, like any numbers derived from a firm's accounting system, can be affected by the methods used in determining operating income and asset values. A series of examples illustrate how accounting method choice can heavily influence reported EVA, and that alleged distortions caused by a particular accounting procedure may make matters worse rather than better.