دراسة العلاقة بين الرافعة المالية و الأداء المالي بالمؤسسة الجزائرية : دراسة حالة عينة من مؤسسات قطاع الصناعات التحويلية بالجزائر

الملخص EN

The objective of this study is to test the effect of the financial leverage on the financial performance of the economic institutions.

It was applied to a sample of the manufacturing sector institutions in Algeria.

We relied on a simple regression analysis to study the relationship between financial leverage and financial performance, The return on investment (ROI) and rate of return on equity (ROE) as dependent variables, based on the statistical program SPSS22, and the most important results reached: a positive relationship between the financial leverage and the rate of ROI and the existence of an inverse relationship between financial leverage and the rate of ROE