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Commercial Banks in China EVA Performance Evaluation Study

Author: ZhangQi
Tutor: GanXingZuo
School: Fudan University
Course: Finance
Keywords: EVA Commercial Bank Performance Measurement
CLC: F224
Type: Master's thesis
Year: 2008
Downloads: 1072
Quote: 9
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Abstract


With the fast development of Chinese capital market, the public pay more and more attention to the investment value and market performance of the commercial banks seeking to go listing. Since the 1990s, EVA has been regarded as an advanced and effective performance measurement technique by the accounting and economic academies. The idea and technique of EVA are of practical value to appraise the performance of commercial banks accurately, and are of critical importance to build up an effective performance measurement system inside Chinese commercial banks to deal with the challenges coming from the industry’s openness to foreign competitors.This paper reviews the empirical studies on the effectiveness of EVA both in domestic and foreign academy, and makes a discussion on the accounting and economic theories from which EVA model is derived. This paper also discusses the application of EVA model in commercial banks. In doing the research, the author selects all 6 commercial banks listed in Shanghai Security Exchange as the sample for empirical test. The results from the empirical test give two indications: i) being a superior performance measurement indicator, EVA gives a better assessment of the profitability of commercial banks than traditional techniques such as ROA and ROE, and EVA better explains the share prices of listing commercial banks; ii ) by incorporating the indicators such as MV, MVA, COV, FGV, EVA can be used to analyze the valuation of share prices of listing commercial banks to some extent. This paper also suggests a practical way in setting a performance measurement system inside a commercial bank based on EVA model.

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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