Evraert, Serge; Riahi‐Belkaoui, Ahmed - In: Managerial Finance 24 (1998) 11, pp. 1-15
Provides a useful summary of research on value added (VA) reporting and shows how income statements can be rearranged to show gross or not (of depreciation) VA. Starts with descriptive research on its use in various countries, enumerates its advantages and limitations and goes on to review...