This paper aims to study the extent to which EVA disclosure is practiced by the Indian Corporate sector. This study is based on the information available for the top Indian corporate houses in Manufacturing, Banking and IT sector, amongst the ET500 companies for FY 2012.
The study also aims at distinguishing the mode of communication used by the companies while sharing EVA with the stakeholders, and traces its application for the decision making. Towards the end of this paper,some thoughts have also been shared towards the pattern existing for the leading companies declaring EVA.
Economic Value Added (EVA), Trends of EVA reporting, Extent of disclosure, Medium of disclosure, Applications of EVA
