تقييم الأداء المالي للمصارف التجارية الخاصة في سورية باستخدام نموذج القيمة الاقتصادية المضافة /EVA"

الموضوعات

اقتصاد

الملخص

روابط وملفات

التعريف والنوع

رقم الوثيقة

06aac74f-c550-458e-80bc-5dd5f7c7e8dc

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf text

أسماء الملفات

1961084_1.pdf

بيانات النشر

ترجمة العنوان

An Evaluation of Financial Performance of Private Commercial Banks in Syria Using Economic Value Added (EVA

ألقاب المؤلفين

[{"name_ar":"احلام فهد دقاق","title_ar":"اعداد","title_en":"Preparation"},{"name_ar":"اسمهان خلف","title_ar":"اشراف","title_en":"Supervision"},{"name_ar":"عثمان نقار","title_ar":"اشراف","title_en":"Supervision"}]

اللغة

Arabic

المصدر والدورية

اسم المصدر

تقييم الأداء المالي للمصارف التجارية الخاصة في سورية باستخدام نموذج القيمة الاقتصادية المضافة /EVA"

المحتوى والصفحات

عدد الصفحات

152

ترجمة الملخص

This study aims to analyze the relation between the Economic Value Added Model (EVA) as developed form of the residual profit concept, which is considered a modern economic performance indicator, and the traditional financial performance indicators, such as Return on Investment (ROI), Return on Equity (ROE), Earning-Price Ratio (E/P), on one hand, and the market value of the prices of shares of the banks studied, which are registered at Damascus Stock Exchange, on the other hand. The results of the analysis will be used to see which is more efficient in explaining changes in the market value of shares.To achieve this, a cross-sectional analysis [Panel Regression Model (PRM)] was used to test the effectof indicators on the share market prices of the selected banks listed on Damascus Stock Exchange in the period from 2010 to 2015.One of the most important results of this study is that the Economic Value Added Model cannot explain the changes in the market value of shares. On the other hand, the Return on Equity (ROI) rate proves to be more efficient than the rest of the indicators in the interpretation of these changes. As for the traditional financial performance indicators, they were used together to measure the changes in the market value of shares and the proved to be better.Therefore, the most important recommendation of this study is the necessity to rely on traditional financial indicators in combination evaluating financial performance and not consider these indicators in light of the tendency towards modern economic indicators. The study also recommends that more case studies should be conducted to reveal the effectiveness of the Economic Value Added Model in longer periods and in normal, . Finally, taking the study recommends the accounting approach of this model in consideration, which is reflected more accurately on the shareholders' net profit.

إشراف وإعداد

الإشراف

اسمهان خلف, عثمان نقار

الإعداد

احلام فهد دقاق

الاقتباسات الببليوغرافية