مجلة الدراسات المالية والمحاسبية والإدارية
Volume 9, Numéro 2, Pages 525-542
2022-12-31

The Impact Of Off-balance Sheet Activities On Banks Performance -the Case Of Société General Algérie Bank -



Authors : Bounaas Khaoula . Bennamoun Hamadou .

Abstract

The growth of the bank's off-balance sheet activities led the specialists to view the banking activity as two types of activities: a visible regulatory activity and a hidden one. The growth of these activities that do not appear in the bank’s balance sheet is the result of banks seeking to use excessively the leverage achieved by such activities. This study aims to analyze the impact of off-balance sheet operations on some of the bank’s performance indicators, namely: total assets, net income, net interest margin, loans, and, equity, on Société General Algérie bank for the period 2004-2019. The results show a significant positive relationship between off-balance sheet activities and the performance indicators included in the study.

Keywords

Off-balance sheet activities ; Banks performance ; Algerian banking system

Les articles similaires

دور إباضية المغرب الأوسط في تنشيط التجارة الصحراوية خلال العصر الوسيط Thé Rôle Of Ibadis Of Thé Central Maghreb Un Stimulating Thé Désert Trade During Thé Middle Age

بوسالم أحلام .  عابد يوسف . 
ص 117-132.

Muhammad A.r .webb: Thé First Anglo White Concert To Islam Un Thé U.s.a Ans Thé Influence Of Thé Ah Adyya Movemment

Yahia Zeghoudi . 
pages 74-88.

Thé Cultural And Linguistic Impact Of Gothic Literature On The Identity Of Algerian Teenagers: A Metamorphosis.

Said Houari Amel . 
pages 257-268.

Le Risque Opérationnel Dans Les Banques Algériennes Et Le Défi De L’apprentissage Organisationnel : Illustration à Partir D’une étude Comparative Entre Société Générale Et Bea. Operational Risk In Algerian Banks And The Challenge Of Organizational Learning: Illustration From Comparative Study Between Societe Generale Bank And Algerian External Bank

Datoussaid Aimad .  Labiad Naima . 
pages 1413-1432.

قياس عناصر قائمة الميزانية وفق النظام المحاسبي المالي (scf)* دراسة تحليلية * Measuring Elements Of The Balance Sheet In Accordance With The Financial Accounting System - An Analytical Study -

فيصل مايده   محمد .  خنشور   جمال . 
ص 303-324.

Formats de citation