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qian xi eva kao he dui qi ye guo du tou zi xing wei de yi zhi xiao ying ji yu wo guo fang di chan xing ye de jing yan zheng ju
Author(s): 
Pages: 200-201
Year: Issue:  20
Journal: Accounting Learning

Keyword:  EVA考核抑制过度投资;
Abstract: 本文选取2010-2015年134家沪深A股上市的房地产企业连续六年的财务数据作为研究样本,并进行了描述性统计分析,定量分析了EVA考核与企业过度投资行为之间的影响关系,而且研究结论表明:企业积极实施EVA绩效考核政策对我国上市的房地产企业的过度投资行为具有显著的抑制效用.此外,本文的研究结论不仅有利于厘清EVA考核与抑制企业过度投资之间的关系,而且可以为我国房地产公司进一步完善与实施EVA考核制度提供直接的经验证据.
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