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In this paper, 32 listed companies of coal enterprises are selected as samples, and EVA index system is used to build the model. Empirical analysis and SPSS software are used to study the relationship between variables, and the conclusion is drawn that diversification is positively related to performance, coal-based diversification is negatively related to performance, non coal-based diversification is positively related to performance, which provides some reference for improving the performance of coal listed companies. 基于EVA的煤炭企业多元化经营与绩效关系研究 吴姣 , 蔡建锋 宁夏理工学院经济管理学院,石嘴山,宁夏,中国 宁夏理工学院经济管理学院,石嘴山,宁夏,中国 495992018@qq.com, 251939371@qq.com

Research on the relationship between diversification and performance of coal enterprises based on EVA