Shareholder value analysis

(SVA).

An approach to management which:

1. Emphasises the consequences of management decision-making in terms of resulting market values, rather than in terms of accounting based measures such as accounting profits or earnings per share.
2. Develops and applies measures of management performance which are aligned with the creation of shareholder value.

See also

• Earnings per share
• Economic value added
• Market value
• Market value added
• Shareholder value