Economic Value Added Research: Mapping Thematic Structure and Research Trends

The purpose of this article is to examine the academic literature about function, structure, calculation, and weaknesses economic value added (EVA). EVA has been used as a measure profit captures inadequacies using traditional rates return. In addition, tackles main residual earnings (RI) modifications calculate EVA. A keyword search for publications was conducted in early 2022. This study couples an inferential analysis with descriptive analyses existing research. articles were sorted into different clusters based on bibliographic coupling analysis. identifies areas current dynamics research while evaluating quality impact scientific output. Three broad themes emerged from cluster related use application EVA: income valuation, financial performance, performance management. doing so, we hope enhance understanding contributions advance its theory practice.