Abstract
The purpose of this paper is to explore the impact of using EVA as a key tool for value
management on the decision-making of Chinese listed companies. First, the article discusses
the basic theory of EVA and related research. Next, questionnaire analysis was used to gather
information on whether EVA metrics play a role in assessing the value of a firm and influencing
managers' decisions. According to the questionnaire, most respondents believe that EVA has a
positive impact on cor
Does value-based management facilitate managerial decision-making in Chinese companies-11041字.pdf