مجلة الإقتصاد الجديد
Volume 12, Numéro 2, Pages 99-117
2021-01-15

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)



Authors : Saib Abdallah .

Abstract

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)

Keywords

financial instruments ; financial Accounting System ; return on assets ; commercial banks

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