قياس و تحليل النجاح المالي وفق المؤشرات المالية الحديثة : دراسة تطبيقية في سوق أبو ظبي المالي

Abstract EN

The purpose of this study attempts to highlight the importance of modern financial indicators in analyzing and measuring financial success for a sample of listed companies at Abu Dhabi financial market according to recent indicators represented in Market value added and Economic value added which consider to be an effective tool in evaluating companies financial successes, despite of other traditional indicators that aim to rise companies performance by assisting in taking the appropriate resolutions, that is measuring companies net profits is no longer a sufficient value indicator.

This study depends on Abu Dhabi financial market, the research samples included 32 companies in 6 different sectors for the years 2012 - 2017.

The research main hypothesis is that the economic value added indicator has higher explaining ability than the market value added indicator as an indicator for companies financial success.

SPSS program has been used for statistical analyzing by using regression method, the research came up to many conclusions, the most important is: the significant effect of annual profits upon economic value added of Banking sector companies which indicates that Economic Value Added has a higher explaining ability than the market value added and has overpower in most sectors of abu Dhabi companies of financial market.