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Determinant Factors of Economic Value Added: Case of Ukrainian Wineries

In: New Trends in Finance and Accounting

Author

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  • Anastasiia Fialkovska

    (Odessa National Economic University)

Abstract

The paper investigates whether there is any significant relationship between EVA and the financial indicators, such as rate of return on invested capital, sales, operating expenses, share of borrowed capital, share of equity, taxes paid and assets. In the paper, the financial and accounting data of 12 wine-making enterprises provided by the Web site of Stock Market Infrastructure Development Agency of Ukraine in 2014 were used. Following the findings from literature overview, two main research hypotheses about the factors which have influence on the economic value-added dimension of the Ukrainian wineries were formulated. Our results show that only rate of return on invested capital has statistically significant cause–effect relationship with the EVA indicator among all chosen factors. Other determinant factors considered in the paper have no influence on EVA.

Suggested Citation

  • Anastasiia Fialkovska, 2017. "Determinant Factors of Economic Value Added: Case of Ukrainian Wineries," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 739-747, Springer.
    • Handle: RePEc:spr:prbchp:978-3-319-49559-0_68
    DOI: 10.1007/978-3-319-49559-0_68
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