CAC40علاقة القيمة الاقتصادية المضافة و المقاييس المحاسبية التقليدية بالقيمة السوقية المضافة للمنشأة دراسة حالة الشركات المدرجة في مؤشر

هشام بحري

Résumé


تحاول هذه الدراسة توضيح طبيعة علاقة القيمة الإقتصادية المضافة و المقاييس المحاسبية التقليدية مع القيمة السوقية المضافة للمنشأة بالتطبيق على الشركات المدرجة في مؤشر CAC40. و تشير النتائج إلى أن القيمة الإقتصادية المضافة ((EVA لا تتفوق على المقاييس المحاسبية التقليدية  من حيث القوة التفسيرية للقيمة السوقية المضافة (MVA)،  و أن القيمة الإقتصادية المضافة (EVA) تحتوي على قوة تفسيرية إضافية للقيمة السوقية المضافة (MVA) بالمقارنة مع المقاييس المحاسبية التقليدية.


Mots-clés


القيمة الإقتصادية المضافة ; المقاييس المحاسبية التقليدية ; القيمة السوقية المضافة ; الشركات المدرجة ; مؤشر ; CAC40

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