Companies are shifting from focusing on profit to creating value. A study in Visegrad Four countries looked at 14,313 companies to see how economic value added (EVA) relates to different factors. They found that EVA is moderately linked to stocks, receivables, and interest expenses, but strongly linked to bank loans, profit and loss, and cost of capital. This shows that companies using a value-based management approach should pay attention to these factors to create value effectively.