Journal of Business Ethics 44 (4):327 - 341 (2003)
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|
|Categories||categorize this paper)|
References found in this work BETA
No references found.
Citations of this work BETA
No citations found.
Similar books and articles
Discontent and Indiscretion: Discretionary Review of Interlocutory Orders.Timothy P. Glynn - manuscript
Special Majorities Rationalized.Robert E. Goodin & Christian List - 2006 - British Journal of Political Science 36 (2):213-241.
Contemporaneous Relationship Between Eva and Shareholder Value.Wajeeh Elali - 2006 - International Journal of Business Governance and Ethics 2 (s 3-4):237-253.
Connectionism, Explicit Rules, and Symbolic Manipulation.Robert F. Hadley - 1993 - Minds and Machines 3 (2):183-200.
U.S. Federal Regulations for Emergency Research: A Practical Guide and Commentary.Andrew McRae & Charles Weijer - unknown
Goodbye, Justification. Hello World.Michael Bishop & Benett Bootz - 2007 - Croatian Journal of Philosophy 7 (2):269-285.
In Defense of Rule-Based Evidence Law – and Epistemology Too.Frederick Schauer - 2008 - Episteme 5 (3):pp. 295-305.
A Government of Laws and Not Men: Prohibiting Non-Precedential Opinions by Statute or Procedural Rule.Amy E. Sloan - unknown
Exhuming the Body of the Corpus Delicti Rule.Clifton Perry - 2007 - International Journal of Applied Philosophy 21 (2):253-264.
The Case for Evidence-Based Rulemaking in Human Subjects Research.Benjamin Sachs - 2010 - American Journal of Bioethics 10 (6):3-13.
Added to index2009-01-28
Total downloads24 ( #210,604 of 2,169,095 )
Recent downloads (6 months)1 ( #345,850 of 2,169,095 )
How can I increase my downloads?