قياس و تحليل الأداء المالي للبنوك التجارية الخليجية باستخدام مؤشر القيمة الاقتصادية المضافة (EVA)‎ خلال الفترة (2011-2019)‎

Abstract EN

After the economic value-added index gained great importance in measuring financial performance in the recent period, this study came with the aim of measuring and analyzing the financial performance of Gulf commercial banks for the period 2011-2019 using this modern indicator and relying on the descriptive and analytical approach.

This study concluded that the Gulf commercial banks enjoy good financial performance based on the annual reports of the sample banks and the results given by the economic value-added index.

The latter also takes into account the costs of capital in its two parts, the owner and the borrower, and allows demonstrating the bank’s ability to achieve and maximize shareholder value.

The economic value-added indicator helps in overcoming the conflict of objectives of the various stakeholders with the bank and transforming the accounting information into economic facts that can be well understood by non-financial managers in order to make sound decisions within the bank.