Table 9.

Significant shareholder value measurements and value drivers per industry

All firmsFirms with a positive EVACapital-intensive firmsLabor-intensive firmsConstruction and materialsFood and beveragesManufacturingRetailTechnology
MVAMVAQratioMVAMVAMTBQratioMVAROEKE
ROAROAROAROAROA  ROAROA
 EVAEVAEVAEVA   EVA
ROCEROCE ROCEROCE  ROCE 
  SPREAD SPREAD  SPREADSPREAD
Source: Own compilation

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