استخدام مؤشر القيمة الاقتصادية المضافة في تقويم اداء بعض الشركات المدرجة في سوق العراق للأوراق المالية ومقارنتها ببعض المؤشرات التقليدية: دراسة تحليلية

Abstract EN

on evaluating the This study aims to measure the impact of the economic value addedperformance of some companies listed in the Iraqi Stock Exchange, from which theCommercial Bank of Iraq was selected.

In order for this study to achieve its objectives, several hypotheses were tested for the studyand a number of statistical tools were used to analyze the data and reach the results, such asthe effect test and simple linear regression.

In light of the foregoing, the study reached several conclusions, as there was a good intereston the part of the Commercial Bank of Iraq in the added economic value, as well as a weakinterest of the bank in the traditional performance evaluation indicators of return on owners'rights and return on investment.

The study recommended several important recommendations, as the administration mustidentify the gaps that prevent it from applying the economic value-added index forshareholders and traditional performance indicators, as well as the necessity of having annualsupplements for each of the value-added indicators attached to the published financial.

statements for each year