إشكالية اتخاذ قرار الاستثمار في أسهم الشركات المالية من منظور القيم المضافة: حالة شركة كوكاكولا للفترة 2017-2021

الملخص EN

This study aims to highlight the investment decision making process in the stocks of financial companies from the perspective of added values, as this topic is considered an essential axis for the optimal management of companies in order to achieve additional wealth for their shareholders.

in order to achieve the desired objectives of the study, a descriptive-analytical approach was used.

a set of modern indicators were considered based on the element of value creation according to the financial statements of Coca-Cola company for the period 2017-2021.

a set of results were obtained, of which the most important are: the company achieved economic value added (EVA), which allowed achieving additional wealth for shareholders (SVA), and market value added (MVA) which resulted in achieving a positive rate of total shareholder return (TSR) in line with the company dividend policy.