Tax Shield Calculation and Economic Value Added (EVA)

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F03%3A00007654" target="_blank" >RIV/61989100:27510/03:00007654 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

čeština

Original language name

Teorie zadlužení firmy a ekonomická přidaná hodnota (EVA)

Original language description

The disagreements in the various theories on the valuation of the firm arise from the calculation of the value of the tax shields. In this paper different ways to the problem of tax shield calculation and the effect on economic value added are studied. The EVA (economic value added) is the NOPAT (Net Operating Profit After Tax) less the company's book value multiplied by the weighted average cost of capital. For illustrative purposes simplified example is provided.

Czech name

Teorie zadlužení firmy a ekonomická přidaná hodnota (EVA)

Czech description

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Type

D - Article in proceedings

CEP classification

AH - Economics

OECD FORD branch

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Project

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Continuities

Z - Vyzkumny zamer (s odkazem do CEZ)

Publication year

2003

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

Finance a účetnictví ve vědě, výuce a praxi

ISBN

80-7318-130-4

ISSN

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e-ISSN

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Number of pages

7

Pages from-to

1-7

Publisher name

Univerzita Tomáše Bati ve Zlíně

Place of publication

Zlín

Event location

Zlín

Event date

May 22, 2003

Type of event by nationality

EUR - Evropská akce

UT code for WoS article

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