مدى مساهمة المؤشرات المالية في تفسير القيمة السوقية للمؤسسات الاقتصادية المدرجة في البورصة

Abstract

This study aims to try to understand the effect of traditional and modern financial indicators expressed by the return on assets index and return on sales , as well as the return on equity index in addition to the economic value added index on the interpretation of the market value of sharesexpressed at the closing price of Saidal complex for the period (2017-2020), Then we determined which indicators are more interpretive, and we relied on the output of the spss program, where we used simple and multiple linear regression. The results showed that there is a direct positive direct relationship between the return on assets index (ROA), the return on equity index (ROE), and the market value of shares, and there is no relationship between theeconomic value added index (EVA), the return on sales index (ROS),and the market value of shares.