CAC40علاقة القيمة الاقتصادية المضافة و المقاييس المحاسبية التقليدية بالقيمة السوقية المضافة للمنشأة دراسة حالة الشركات المدرجة في مؤشر
Keywords:
القيمة الإقتصادية المضافة, المقاييس المحاسبية التقليدية, القيمة السوقية المضافة, الشركات المدرجة, مؤشر, CAC40Abstract
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.
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