Epistemology, research methodology and rule 702 of the federal rules of evidence versus eva®

Journal of Business Ethics 44 (4):327 - 341 (2003)

Abstract
This article questions the continued use and application of EVA® (economic value added) because it is epistemologically a non-sequitur, fails to satisfy the requirements of sound research methodology in terms of being a reliable and valid metric, and is unlikely to satisfy the requirements of Rule 702 of the Federal Rules of Evidence. In the light of these insufficiencies, the continued use of EVA® is ethically questionable, and moreover in time is likely to result in class actions.
Keywords CAPM  cost of capital  empirical failure  EVA®  reliability  rules of evidence  validity  valuations
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Reprint years 2004
DOI 10.1023/A:1023692518377
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