تأثير الأداء المالي على تكلفة التمويل : دراسة قياسية لعينة من شركات المساهمة الجزائرية من 2010 إلى 2017

الملخص EN

The aim of this study is to find out the Financial performance affecting the financial structure of Algerian joint stock companies during the period (2010-2017).The study also sought to find out whether the funding policies of the companies in question were consistent with the theoretical bases in prioritizing funding.

The study used a sample of 15 to examine its financial structure.

The study used self- regression techniques on fixed data to test the panel model of the study.

The financial structure (cmpc) was considered as a dependent variable and profitability, Return on equity, Rate of return on investment as independent variables.

The most important results of the study are that Algerian companies rely on debt mainly to finance their needs.

There is a statistically significant positive relationship between profitability and Rate of return on investment on the financial structure and the existence of a statistically significant negative relationship between the rate of Return on equity on the one hand and the financial structure on the other hand.