تقييم الأداء المالي للبنوك المحلية في دولة الإمارات العربية المتحدة من خلال مؤشرات العائد على الأصول والعائد على حقوق المساهمين والقيمة الاقتصادية المضافة باستخدام معيار CAMELS

Bank financial performance evaluation is of utmost importance in measuring the
success of banks in their financial roles and functions. However, in the financial
markets of the United Arab Emirates and Gulf Cooperation Council, there is a lack of
research relating to the evaluation of financial performance among banks, particularly
through economic value added (EVA). Therefore, this study aims to evaluate the
financial performance of banks in the United Arab Emirates using return on asset and
return on equity (ROA, ROE) as well as economic value added (EVA) using the
CAMELS standard. This study used data from a total of 15 local banks in the United
Arab Emirates. This study used descriptive and experimental methods, analyzing
secondary data using the SPSS software. It was used to analyze a series of samples
collected from annual bank statements, official websites, and official banking reports
of the banks in 2015–2020. The research results showed that the CAMELS variables
were significant in the ROA, ROE, and EVA models, except for financial liquidity
and sensitivity to market risk, which showed little effect on ROA and ROE. The study
showed that the EVA model has a better explanation for the bank’s financial
performance compared to ROA and ROE. Future research may use the CAMELS
standard and the EVA model to evaluate financial performance among banks. In
addition, this study will contribute to helping researchers to evaluate the financial
performance of banks using the CAMELS standard.