Online ISSN 2286-0266
Print ISSN 1223-0685
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Roxana-Mihaela SULGER
The measure of the economic value has become a widely debated issue because, nowadays, more and more companies are focusing on creating value for their shareholders. Due to the fact that the traditional methods are not strongly related to the actual value created, the study focuses on finding out if EVA is a more accurate method and more successful than the ones companies currently use. EVA promises an effective way to manage shareholder value. It aligns management’s objectives with those of the shareholders’, improves accountability and enables better performance analysis. Therefore, it is not surprising that EVA, as a management tool, is in the spotlight.

ŒCONOMICA no. 1/2008
Keywords: Economic Value Added, Value Based Management, Return on Investment, Return on Equity, Earnings per share, Total shareholder Return, Market Value Added
JEL: G31, M21
Valoarea economică adăugată. O cercetare empirică