The main difference between economic value added $($EVA$)$ and accounting net income is that

a$.$ the cost of capital with EVA depends on the stock market.

b$.$ net income includes the cost of debt.

c$.$ EVA considers the total dollar cost of debt and equity capital.

d$.$ accounting net income is closer to market value added $($MVA$).$

e$.$ economic profit is more closely tied to accounting net income.