أثر مؤشرات الأداء المالية المبنية على الأرباح في عوائد الأسهم السوقية : دراسة تطبيقية على السوق المالي السعودي

Abstract EN

The study aimed to measure the impact of profitability financial performance indicators (Return on Assets, Return on Investment, Return on Equity, net profit index) on market returns of the companies listed on the Saudi Stock Exchange, and using EViews economic models, the study found a positive correlation between the: (Return on Assets, Return on Equity, net profit index) on stock returns, and an found a negative correlation between the Return on Investment on stock returns.

The study recommended that profitability indicators should be considered together before deciding to invest in stock and conduct further studies on financial and nonfinancial indicators.