【摘要】 以中国西部的上市公司为研究对象,通过经济增加值(EVA)指标和传统会计指标的比较,判断哪个指标更能准确反映公司的价值,为我国投资者在评估西部上市公司内在价值时提供经济增加值有益的帮助。通过实证分析,在评价西部上市公司价值时,EVA与传统指标具有一致性。但是,EVA指标并没有优于传统指标,这说明EVA并不能取代传统指标。同时,在价值相关性上,EVA和传统指标之间互相具有增量信息,这说明二者具有相互补充的作用。更多还原

【Abstract】 Taking the listed companies in Western China as its major objects of study,through the comparison between EVA and traditional indexes,this thesis attempts to judge which index can evaluate a companie’s value more accurately,so that to help the investors to evaluate the western listed companys’ internal value.The outcome of demonstration indicates that EVA and traditional indexes are of consistency in evaluating a company’s performance.However,EVA index does not surpass the traditional ones,which means that EVA can’t take the place of traditional ones.Meanwhile,the outcome also shows that EVA and traditional indexes possess incremental information toward each other,which reveals that they can complement each other.更多还原