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)
Other Title(s)
العلاقة بين أرباح و خسائر الأدوات المالية والعائد على الأصول : دراسة تحليلية لعينة من البنوك التجارية في الجزائر خلال الفترة (2010-2017)
Author
Source
Issue
Vol. 12, Issue 2 (s) (31 Dec. 2021), pp.99-117, 19 p.
Publisher
Université Djilali Bounaama Khemis Miliana Laboratoire de L'economie Numerique
Publication Date
2021-12-31
Country of Publication
Algeria
No. of Pages
19
Main Subjects
Topics
Abstract 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)
American Psychological Association (APA)
Abd Allah, Saib. 2021. 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). Revue Nouvelle Economie،Vol. 12, no. 2 (s), pp.99-117.
https://search.emarefa.net/detail/BIM-1025834
Modern Language Association (MLA)
Abd Allah, Saib. 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). Revue Nouvelle Economie Vol. 12, no. 2 (s) (2021), pp.99-117.
https://search.emarefa.net/detail/BIM-1025834
American Medical Association (AMA)
Abd Allah, Saib. 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). Revue Nouvelle Economie. 2021. Vol. 12, no. 2 (s), pp.99-117.
https://search.emarefa.net/detail/BIM-1025834
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1025834
