Causal Analysis of Determinants Influencing the Economic Value Added (EVA) - a Case of Polish Entity

• Main Author: Anna Kijewska
• Format: Article
• Language: English
• Published: Publishing House of the University of Economics in Katowice 2016-12-01
• Series: Journal of Economics and Management
• Subjects: Economic Value Added (EVA); Research results; Research methods
• Online Access: https://www.ue.katowice.pl/fileadmin/user_upload/wydawnictwo/JEM_Artyku%C5%82y_1_30/JEM_26/03.pdf

The aim of the paper is to use a modified method of partial differences with the Taylor series to explain the impact of various factors on the change of EVA. The assumption was that every company is in a different financial condition, so the impact of various factors on the EVA change is different. In case of studied company, in subsequent three years, different influences of various factors are observed, both of individual and combined factors as well. It means that for each company and each year managers should consider the factors that influence the EVA change.