أثر مؤشرات الربح المحاسبي على القيمة الاقتصادية المضافة للمصارف الليبية: دراسة حالة مصرف الليبي الخارجي

Abstract EN

The research aims to study the impact of accounting profit indicators (return on equity) on the economic value added of the Libyan foreign bank as a case study from 2010 to 2018, to determine the impact of accounting methods and accounting manipulations on the added economic value.

it was used on the bank's published financial statements from 2010 to 2018.

the analytical method was used as a method for the study.

in addition, the Pearson correlation coefficient and simple regression model were used to determine the impact, as well as dividing the data from annual to quarterly, based on the Eviews program.

the results showed that, there is a strong impact of the return on equity on the economic value added of the Libyan foreign bank, therefore the added value of the bank is affected by the manipulations which happened in the Libyan foreign bank in 2018.

and notice that, the efficiency of the Libyan foreign bank is weak because the equity is not used to achieve profits.

due to the high value of equity and low profits.

therefore, this affected the bank’s objectives in a negative way.

thus, the researchers recommend the necessity of increasing the added value of the bank by operation the equity to getting the profits, spreading a culture of value creation among the bank’s employees and shareholders, also using economic value added as measuring.