نموذج مقترح لتقييم أثر مؤشرات كفاءة الأداء المالي على تحسين القيمة الاقتصادية المضافة للبنوك الخليجية : دراسة تطبيقية مقارنة

Abstract EN

There is increasing interest in making comparative studies to assess the performance of Gulf banks, and the method of economic value added is the best accepted measure for measuring efficiency and evaluating performance in the long term.

This value is affected by the indicators of the American banking evaluation system CAMELS in addition to the Sharia Safety Index in Islamic banks, and other indicators provided by previous studies Such as equity, invested capital, deposits.

The research focuses on proposing a model to measure the impact of the indicators of assessing the efficiency of the financial performance of banking on improving the economic value added of Gulf banks by using an applied study comparing the countries of the Gulf Cooperation Council with conventional and Islamic banks.

The study concluded that the indicators affecting improving the economic value are equity, invested capital, deposits, revenues, loans, liquidity, sensitivity of market risks, asset and capital adequacy.

It was found that there was a significant difference in the effect of the previous indicators on improving the economic value added between Gulf countries, and a significant difference also between, Conventional Banks (CBs) &Islamic Banks (IBs).

While there is no such difference on the level of Gulf banks combined.