تقييم الأداء المالي باستخدام القيمة الاقتصادية المضافة و أثرها على عائد السهم : دراسة قياسية على عينة من المصارف الخاصة المدرجة في سوق العراق للأوراق المالية للمدة (2005-2016)‎

Abstract EN

There are many methods of evaluating performance, including the traditional, which has been subjected to many criticisms, including the recent especially the economic value added (EVA), and this research to highlight the use of this indicator to assess the performance of commercial banks and banks, as well as a lack of research and studies in the same regard for the sector The Iraqi Banke In addition to selecting the commercial banking sector as a society to study and select a random sample of six private banks for which the data were available.

In order to achieve the objectives and hypotheses of the study, a number of statistical methods were used and the statistical program was adopted (Excel, Spss 25) ) (EVA) on the earnings per share of the banker (Iraqi Investment Bank, Iraqi Credit Bank), While the effect relationship between the dependent variable and the independent of the rest of the four banks did not appear, and there was a clear correlation between the variable of economic value added on the return on the share at the total level of the sampleAnd the research came out with a set of conclusions that this index is based on the concept of economic profits and not accounting to evaluate the performance of the bank and it is more comprehensive for important variables that reflect the quality of performance.

The researcher recommended the need to adopt this indicator in the assessment of the performance of banks by the departments of banks and researchers because of its importance in the assessment of the performance of the banking sector for intermediation with creating value for shareholders and the calculation of the relationship