Evaluating the performance of Saudi banking institutions by adopting the return on equity model during the period 1995-2015

Abstract

The study aims to assess the banking efficiency of Saudi banking institutions, Islamic and
conventional, with a complete survey of banks active in Saudi Arabia, using the return on equity
index as an integrated model for performance evaluation, as an integrated indicator to describe and
measure the reciprocal relationship between return and risk, in order to study the dual effect of
efficiency in managing The costs and productivity of assets depend on the profitability of the
assets, or the return on assets index. Among the results of the study, the major banks enjoy good
financial performance based on the profits achieved as a result of approval between cost
management and the level of productivity achieved, followed by middle banks and then newly
emerging banks.