المؤلفون: Sergio Andrés Sierra Luján, Edwin Andrés Jiménez Echeverri, Ana María Cardona Giraldo, Vanessa Londoño López, Valentina Garcés García

المصدر: Revista Visión Contable, Iss 29 (2024)

مصطلحات موضوعية: desempeño financiero, panel de datos, Valor Económico Agregado, Accounting. Bookkeeping, HF5601-5689

وصف الملف: electronic resource

العلاقة: https://publicaciones.unaula.edu.co/index.php/VisionContable/article/view/1653Test; https://doaj.org/toc/0121-5337Test; https://doaj.org/toc/2539-0104Test

الوصول الحر: https://doaj.org/article/037bfe2791a24185bd3308e51fd11a32Test

المؤلفون: Jordão, Ricardo Vinícius Dias, Costa, Davidson Junio

المصدر: Academia Revista Latinoamericana de Administración, 2023, Vol. 36, Issue 4, pp. 487-515.

الوصول الحر: http://www.emeraldinsight.com/doi/10.1108/ARLA-06-2023-0095Test

المؤلفون: Jorge Rivera Godoy

المصدر: Revista Colombiana de Ciencias Administrativas, Vol 5, Iss 1, Pp 1-26 (2023)

مصطلحات موضوعية: valor económico agregado (eva), valor de mercado agregado (vma), rendimiento del activo (roa), rendimiento del patrimonio (roe), pyme, industria, hierro, acero, Business, HF5001-6182, Finance, HG1-9999

وصف الملف: electronic resource

العلاقة: https://cipres.sanmateo.edu.co/ojs/index.php/rcca/article/view/790Test; https://doaj.org/toc/2711-0931Test

الوصول الحر: https://doaj.org/article/e65583a074654330bc6e8527820a705dTest

المؤلفون: Juan Carlos Lezama Palomino, Miguel Ángel Laverde Sarmiento, Jorge Fernando García Carrillo

المصدر: Revista Facultad de Ciencias Económicas, Vol 31, Iss 1 (2023)

مصطلحات موضوعية: retorno de las acciones, valor económico agregado, PCSE, correlación de Spearman, Spread del EVA, Economic history and conditions, HC10-1085, Economics as a science, HB71-74

وصف الملف: electronic resource

العلاقة: https://revistas.unimilitar.edu.co/index.php/rfce/article/view/6305Test; https://doaj.org/toc/0121-6805Test; https://doaj.org/toc/1909-7719Test

الوصول الحر: https://doaj.org/article/76ae0d46a1f04479bbed8f634416b723Test

المؤلفون: Daniel Isaac Roque, Andrés Caicedo Carrero, Fidel de la Oliva De Con

المصدر: Revista Finanzas y Política Económica, Vol 15, Iss 1 (2023)

مصطلحات موضوعية: Apalancamiento, Liquidez, Tamaño, Riesgo, Valor económico agregado, Colombia, Finance, HG1-9999, Economics as a science, HB71-74

وصف الملف: electronic resource

العلاقة: https://revfinypolecon.ucatolica.edu.co/article/view/4848Test; https://doaj.org/toc/2248-6046Test; https://doaj.org/toc/2011-7663Test

الوصول الحر: https://doaj.org/article/154dd0dc0170476a94b5c6003489cd7fTest

المؤلفون: Hurtado García, Ketty del Rocío, Reyes Armas, Rodrigo Arturo, Torres Briones, Rosa Marjorie, García Bravo, Mayra Elizabeth

المصدر: Religación; Vol. 9 Núm. 39 (2024): Número regular 39; e2401136 ; Religación; Vol. 9 No. 39 (2024): Regular Issue 39; e2401136 ; Religación; v. 9 n. 39 (2024): Número regular 39; e2401136 ; 2477-9083

مصطلحات موضوعية: Securitization, Capital Structure, Profitability, Liquidity, Economic Value Added, Titulización, Estructura de Capital, Rentabilidad, Liquidez, Valor económico Agregado, Securitização, estrutura de capital, rentabilidade, valor econômico agregado

وصف الملف: application/pdf; application/epub+zip

العلاقة: https://revista.religacion.com/index.php/religacion/article/view/1136/1411Test; https://revista.religacion.com/index.php/religacion/article/view/1136/1412Test; https://revista.religacion.com/index.php/religacion/article/view/1136Test

الإتاحة: https://doi.org/10.46652/rgn.v9i39.1136Test
https://revista.religacion.com/index.php/religacion/article/view/1136Test

المؤلفون: Lezama Palomino, Juan Carlos, Laverde Sarmiento, Miguel Ángel, García Carrillo, Jorge Fernando

المصدر: Revista Facultad de Ciencias Económicas; Vol. 31 No. 1 (2023); 53-67 ; Revista Facultad de Ciencias Económicas; Vol. 31 Núm. 1 (2023); 53-67 ; Revista Facultad de Ciencias Económicas; v. 31 n. 1 (2023); 53-67 ; 1909-7719 ; 0121-6805

مصطلحات موضوعية: retorno de las acciones, valor económico agregado, PCSE, correlación de Spearman, Spread del EVA, retorno das ações, Valor Econômico Adicionado, correlação de Spearman, spread do EVA, Stock Returns, Economic Value Added, PCSE (Panel Corrected Standard Errors), Spearman correlation, EVA Spread

وصف الملف: application/pdf

العلاقة: https://revistas.unimilitar.edu.co/index.php/rfce/article/view/6305/5645Test; Ahmed, H. (2015). Impact of firms earnings and economic value added on the market share value: An empirical study on the Islamic banks in Bangladesh. Global Journal of Management and Business Research, 15(2), 1-5. https://journalofbusiness.org/index.php/GJMBR/article/view/1678Test; Al-Omush, A. (2014). The association between accruals, economic value added, and cash value added and the market performance of UK and US firms. [Doctoral dissertation, University of the West of England]. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.596050Test; Arabsalehi, M., y Mahmoodi, I. (2011). EVA® or traditional accounting measures; empirical evidence from Iran. International Research Journal of Finance and Economics, 65, 51-58.; Arias, D. E., López, E. M. (2012). Análisis de valor económico agregado (EVA) y valor agregado de mercado (MVA) para las empresas del sector petrolero que cotizan en la bolsa de valores de Colombia entre 2008 y 2011. [Trabajo de grado, Universidad de Medellín]. http://hdl.handle.net/11407/203Test; Awan, A., Siddique, K., y Sarwar, K. (2014). The effect of economic value added on stock return: evidence from selected companies of Karachi stock exchange. Global Advanced Research Journal of Management and Business Studies, 4(6), 236-247.; Beranová, M., Basovníková, M., y Martinovičová, D. (2014). Association between values of the Index IN 99 and the EVA indicator. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 25(34), 25-34. https://doi.org/10.11118/actaun201159020025Test; Biddle, G. C., y Seow, G. S. (1991). The Estimation and Determinants of Associations between Returns and Earnings: Evidence from Cross-Industry Comparisons. Journal of Accounting, Auditing y Finance, 6(2), 183-232. https://doi.org/10.1177/0148558X9100600203Test; Biddle, G. C., Bowen, R. M., y Wallace, J. S. (1997). Does EVA Beat Earnings? Evidence on Associations with Stock Returns and Firm Value. Journal of Accounting y Economics, 24, 301-336. https://doi.org/10.1016/S0165-4101Test(98)00010-X; Bonilla, F. (2010). El valor económico agregado (EVA) en el valor del negocio. Revista nacional de administración, 1(1), 55-70. https://doi.org/10.22458/rna.v1i1.284Test; Cagle, L., Smythe, T., y Fulmer, J. (2003). Implementing EVA®: One company's story. Journal of Corporate Accounting y Finance, 14(3), 65-70. https://doi.org/10.1002/jcaf.10153Test; Copeland, T., Dolgoff, A., y Moel, A. (2004). The Role of Expectations in Explaining the Cross-Section of Stock Returns. Review of Accounting Studies, 9(2/3), 149-188. https://doi.org/10.1023/B:RAST.0000028184.06279.57Test; De Wet, J., y Du Toit, E. (2007). Return on equity: A popular, but flawed measure of corporate financial perfomance. South African Journl of Business Mangement, 38(1), 59-69. https://doi.org/10.4102/sajbm.v38i1.578Test; Díaz Álvarez, W. A. (2009). Aproximación al Valor Económico Agregado (Economic Value Added, EVA) en organizaciones públicas. Revista Universidad Y Empresa, 11(16), 215-241. https://revistas.urosario.edu.co/index.php/empresa/article/view/1078Test; Escobar, G. E., Arango, R. D., Molina, A., y Arias, F. J. (2011). Medición del valor económico agregado EVA de las empresas de Caldas en el periodo 2000-2008. Lúmina, 12, 196-215. https://doi.org/10.30554/lumina.12.694.2011Test; Fayed, A., y Dubey, S. (2016). An empirical study of impact of EVA momentum on the shareholders value creation as compared to traditional financial performance measures-with special reference to the UAE. International Journal of Economics and Finance, 8(5), 23-38. https://doi.org/10.5539/ijef.v8n5p23Test; Fernández, P. (2002). EVA and Cash Value Added Do NOT Measure Shareholder Value Creation. SSRN Research Papers D/453. https://doi.org/10.2139/ssrn.270799Test; Garvey, G., y Milbourn, T. (2000). EVA versus Earnings: Does It Matter Which Is More Highly Correlated with Stock Returns? Journal of Accounting Research, 38, 209-245. https://doi.org/10.2307/2672916Test; Gómez, J. C. (2009). Valor Económico Agregado. Revista Visión Contable, 4(7), 75-92. https://publicaciones.unaula.edu.co/index.php/VisionContable/article/view/401Test; Gupta, V. K. y Sikarwar, E. (2016). Value creation of EVA and traditional accounting measures: Indian evidence. International Journal of Productivity and Performance Management, 65(4), 436-459. https://doi.org/10.1108/IJPPM-01-2014-0008Test; Hausman, J. (1978). Specification test in econometrics. Econométrica, 46(1), 1251-1272. https://doi.org/10.2307/1913827Test; Herrera, H. (2006). Es El EVA, realmente, un indicador del valor económico agregado. AD-MINISTER, 6. Universidad EAFIT. http://hdl.handle.net/10784/7687Test; Joaquim, J., De Lima, A., Paiva, Y., y Freitas, R. (2018). Relação entre o retorno das ações e o Economic Value Added (Eva): evidências empíricas em companhias abertas no brasil. Revista Evidenciação Contábil y Finanças, 6(1), 119-131. https://doi.org/10.18405/recfin201801077Test; Kim, J. J., Jae-Hyeon, A., y Yun, J. K. (2004). Economic Value Added (EVA) as a Proxy for Market Value Added (MVA) and Accounting Earnings: Empirical Evidence from the Business Cycle. Journal of Accounting and Finance Research, 40-48.; Laverde M. A., Lezama J. C., García J. F., Montoya I.-C., y Pérez E.-A. (2019). El efecto en el costo de capital de las principales empresas colombianas listadas en el índice bursátil COLCAP, tras la adopción de las Normas Internacionales de Información Financiera. Contaduría Universidad de Antioquia, (74), 153-170. https://doi.org/10.17533/udea.rc.n74a07Test; López, C. E., Cardozo, C. E., Monroy, L., y Gonzalez, E. G. (2019). El impacto del valor económico agregado (EVA) en la valoración accionaria de las empresas colombiana entre los años 2015 al 2018. Revista Espacios 40(43), 24. https://www.revistaespacios.com/a19v40n43/19404324.htmlTest; Maditinos, D. I., Šević, Z., y Theriou, N. G. (2007). Economic Value Added (EVA®). Is it really the best performance measure? A Review of the Theoretical and Empirical Literature. The case of Athens Stock Exchange (ASE). Review of Economic Sciences. http://abd.teikav.edu.gr/articles/Review%20of%20Economic%20Sciences,%202006_EVA%20Test(2).pdf; Marshall, A. (2013). Principles of Economics. Palgrave Macmillan. https://doi.org/10.1057/9781137375261Test; Mittal, R. K., Sinha, N., y Singh, A. (2008). An analysis of linkage between economic value added and corporate social responsibility%7C. Management Decision, 46(9), 1437-1443. https://doi.org/10.1108/00251740810912037Test; Mosquera, W. P. y Franco, B. E. (2015). Cálculo del Valor Económico Agregado (EVA) para la Institución Educativa Normal Superior La Inmaculada, 2008-2013. [Trabajo de Grado, Universidad Libre seccional Pereira]. https://repository.unilibre.edu.co/handle/10901/16368Test; Nakhaei, H., Hamid, N. I. N., Anuar, M. A., y Nakhaei, K. (2016). Is refined economic value added more associated with stock return than accounting measures? The Malaysian evidence. Society and Economy, 38(1), 69-85. https://doi.org/10.1556/204.2016.38.1.5Test; Omneya, A., Ashraf, S., Eldin B. (2021). Is Economic Value-Added Momentum (EVA Momentum) a Better Performance Measurement Tool? Evidence from Egyptian Listed Firms. American Journal of Industrial and Business Management, 11, 297-319. https://doi.org/10.4236/ajibm.2021.113019Test; Orjuela Orjuela, E. F. (2007). Cálculo del valor económico agregado (EVA) de los operadores de telefonía móvil en Colombia durante los años 2001-2004. [Trabajo de grado, Universidad de La Salle]. https://ciencia.lasalle.edu.co/economia/435Test; Peterson, P., y Fabozzi, F. (2010). The Basics of Finance: An Introduction to Financial Markets, Business Finance, and Portfolio Management. John Wiley y Sons; Purnamasari, D. (2015). The effect of changes in return on assets, return on equity, and economic value added to the stock price changes and its impact on earnings per share. Research Journal of Finance and Accounting, 6, 80-90. http://www.academia.edu/download/39452894/21386.pdfTest; Radi, Z., y Bolívar, Á. (2007). Creación de valor de las empresas colombianas durante el período. Pensamiento y Gestión, 22, 28-84. https://www.redalyc.org/pdf/646/64602202.pdfTest; Ramírez, C. V., Carbal, A., y Zambrano, A. (2012). La creación de valor en las empresas: El valor económico agregado - EVA y el valor de mercado agregado - MVA en una empresa metalmecánica de la ciudad de Cartagena. Saber, Ciencia y Libertad, 7(1), 157-169.; Reddy, Y. V., y Narayan, P. (2017). The Impact of EVA and Traditional Accounting Performance Measures on Stock Returns: Evidence from India. UP Journal of Accounting Research y Audit Practices, 16(1), 25-35. https://www.iupindia.in/1701/Accounting%20Research%20and%20Audit%20Practices/The_Impact_of_EVA_and_Traditional.htmlTest; Saavedra García, L. M., y Saavedra García, M. J. (2012). El Valor Económico Agregado y su relación con el valor agregado de mercado, la utilidad por acción y el rendimiento de los activos, en México: 2001-2008. Recherches en Sciences de Gestion, (90), 19-40. https://doi.org/10.3917/resg.090.0017Test; Sánchez, M. y Velásquez, L. M. (2006). Estructurar el Concepto EVA en la Empresa Colombiana de Vigilancia sin Arma Security Sistem Ltda. [Trabajo de grado, Universidad de La Salle]. https://ciencia.lasalle.edu.co/contaduria_publica/144Test/; Saurabh Sri, A. (2019). Economic Value Added for Competitive Advantage: A Case of Indian Enterprises. Cambridge Scholars Publishing.; Stewart, G. (1991). The Quest for Value. Harper Collins Publishers.; Stewart, G. B. (1994). EVA™: FAST AND FANTASY. Journal of Applied Corporate Finance, 7(2), 71-84. https://doi.org/10.1111/j.1745-6622.1994.tb00406.xTest; Strong, N.C. (1993). The relation between returns and earnings: evidence from the UK. Accounting and Business Research, 24(93), 69-77. https://doi.org/10.1080/00014788.1993.9729464Test; Tan, Q., Zhang, N. y Ma, M. (2011). Empirical investigation on EVA and accounting performance measures: Evidence from China stock market. IEEE 18th International Conference on Industrial Engineering and Engineering Management. 2054-2057. https://doi.org/10.1109/ICIEEM.2011.6035573Test; Tripathi, M., Kashiramka, S., y Jain, P. K. (2018). Flexibility in Measuring Corporate Financial Performance, EVA Versus Conventional Earnings Measures: Evidences from India and China. Global Journal of Flexible Systems Management, 19(2), 123-138. https://doi.org/10.1007/s40171-017-0178-0Test; Udiyana, I, B, G., Astini, N, N, S, A., Parta, I, N., Laswitarni, N, K., Wahyuni, L, A. (2022). Economic Value Added (EVA) and Market Value Added (MVA) Implications on Stock Returns. Jurnal Ekonomi dan Bisnis Jagaditha, 9(1), 15-22. https://doi.org/10.22225/jj.9.1.2022.15-22Test; Vergiú, J., y Bendezú, C. (2007). Los indicadores financieros y el Valor Económico Agregado (EVA) en la creación de valor. Industrial Data, 10(1), 42-47. https://doi.org/10.15381/idata.v10i1.6220Test; Visaltanachoti, N., y Luo, R. y. (2008). Economic Value Added (Eva) and sector returns. Asian Academy of Management Journal Of Accounting y Finance, 4(2), 21-41. http://web.usm.my/journal/aamjaf/vol%204-2-2008/4-2-2.pdfTest; Weston, J.F. y Copeland, T.E. (1998). Managerial Finance. CBS College Publishing.; Worthington, A, y West, T. (2004). Australian Evidence Concerning the Information Content of Economic Value-Added. Australian Journal of Management, 29(2), 201-224. https://doi.org/10.1177/0312896204029002Test; Young, S. D., O'Byrne, S. F. (2003). Eva e gestão baseada em valor: guia prático para implementação. Bookman; https://revistas.unimilitar.edu.co/index.php/rfce/article/view/6305Test

الإتاحة: https://doi.org/10.11118/actaun201159020025Test
https://doi.org/10.1177/0148558X9100600203Test
https://doi.org/10.22458/rna.v1i1.284Test
https://doi.org/10.1002/jcaf.10153Test
https://doi.org/10.1023/B:RAST.0000028184.06279.57Test
https://doi.org/10.4102/sajbm.v38i1.578Test
https://doi.org/10.30554/lumina.12.694.2011Test
https://doi.org/10.5539/ijef.v8n5p23Test
https://doi.org/10.2139/ssrn.270799Test
https://doi.org/10.1108/IJPPM-01-2014-0008Test

المؤلفون: Muñoz Gutiérrez , Salvador, Alfonso Robaina, Daniel

المصدر: Economía y Desarrollo; Vol. 167 No. 2 (2023): Economy and Development July-December ; Economía y Desarrollo; Vol. 167 Núm. 2 (2023): Economía y Desarrollo Julio-Diciembre ; 2518-0983 ; 0252-8584

مصطلحات موضوعية: procedimiento de generación y evaluación del valor económico agregado, indicadores de desempeño, diagnóstico del nivel de integración del Sistema de Dirección de la Empresa, rocedure of generation and evaluation of the Economic Value Added, indicators of performance, diagnosis of the level of integration of the Company Directing System

وصف الملف: application/pdf

العلاقة: https://revistas.uh.cu/econdesarrollo/article/view/7567/6438Test; https://revistas.uh.cu/econdesarrollo/article/view/7567/6439Test; https://revistas.uh.cu/econdesarrollo/article/view/7567Test

الإتاحة: https://revistas.uh.cu/econdesarrollo/article/view/7567Test

المؤلفون: Reyes Molina, Abel

المصدر: COFIN Habana; Vol. 13 No. 1 (2019): COFIN Habana ; COFIN Habana; Vol. 13 Núm. 1 (2019): COFIN Habana ; 2073-6061

مصطلحات موضوعية: Balanced Scorecard, estrategias financieras, indicadores, Valor Económico Agregado, financial strategies, indicators, Economic Value Added

وصف الملف: application/pdf

العلاقة: https://revistas.uh.cu/cofinhab/article/view/883/769Test; https://revistas.uh.cu/cofinhab/article/view/883Test

الإتاحة: https://revistas.uh.cu/cofinhab/article/view/883Test

المؤلفون: Granada González, Dinay Esledy, Villada Muriel, Karen Andrea

المساهمون: Támara Ayus, Armando Lenin

مصطلحات موضوعية: Fusión, Valoración de empresas, Valor a precios ajustados, Valor económico agregado, QUIEBRA, COMPAÑÍAS CONSOLIDADAS, CRECIMIENTO ECONÓMICO, VALOR (ECONOMÍA), REORGANIZACIÓN DE COMPAÑÍAS, ASOCIACIONES EMPRESARIALES, Merger, Company valuation, Value at adjusted prices, Economic value added

جغرافية الموضوع: Medellín de: Lat: 06 15 00 N degrees minutes Lat: 6.2500 decimal degrees Long: 075 36 00 W degrees minutes Long: -75.6000 decimal degrees

وصف الملف: application/pdf

العلاقة: http://hdl.handle.net/10784/32472Test; 658.162 G748

الإتاحة: http://hdl.handle.net/10784/32472Test