The relationship between gains or losses from financial instruments and return on assets : an analytical study at sample of commercial banks in Algeria (2010-2017)‎

الملخص EN

This research aims to study and test the relationship between gains or losses from financial instruments under The Financial Accounting System (SCF) and return on assets (ROA).

To achieve research objectives an applied study was conducted on a sample of nine (09) commercial banks in Algeria based on annual data (balance sheet, income statement) for the period (2010-2017).

The analytical tool used is panel data regression and data processing using software Eviews 7.

The results showed a long-run relationship between gains or losses from financial instruments under The Financial Accounting System (SCF) and return on assets (ROA)