أثر بنود قائمة خارج الميزانية على ربحية البنوك التجارية : دراسة حالة مجموعة من البنوك التجارية الجزائرية خلال الفترة 2012-2018

Abstract EN

This study aimed to test the effect of Off-Balance Sheet Items on the profitability of Algerian commercial banks, Through a case study of a group of 07 commercial banks during the period 2012-2018, where the independent variable of the study was determined in terms of percentage of Off-Balance Sheet Items to total assets, while The variables of the study represent profitability ratios represented in the rate of return on assets and rate of return on equity.

The results of the simple regression analysis showed that there is no effect of Off-Balance Sheet items on the return on assets as well as the return on equity rights of the public banks under study, and that there is no effect on the return on equity rights of the private banks under study, while a positive effect was found For off-balance sheet items on return on assets for the private banks.