Abstract
Economic value added abbreviated as (EVA) is a quantitative technique is a quantitative technique measuring the value generated by a team of experts at Stern Stewart & Co. EVA provides managers with optimal financial decision-making tools, yet the adoption of EVA among companies in Vietnam remains limited. This paper aims to examine the factors influencing the intention to use EVA in financial analysis among securities companies. A survey was conducted on 30 securities companies, totaling 85 observations, targeting managerial positions, through selective sampling from January 2024 to March 2024. The article uses the SEM structural model on SPSS and AMOS 20 software to clarify factors affecting the intention to use EVA in financial analysis of securities companies in Vietnam. The results indicate that corporate strategy positively influences the adoption of EVA in financial analysis activities of securities companies. Recommendations include encouraging securities companies to incorporate EVA in their strategic planning and enhancing the financial expertise of CEOs and CPOs.
Publisher
Salud, Ciencia y Tecnologia
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