مجلة الإقتصاد الجديد
Volume 6, Numéro 2, Pages 19-34
2015-06-01
Analyse De L’effet De La Taille & De La Forme Societaire Sur La Rentabilite Economique Des Entreprises
Auteurs : Youcef Mameche .
Résumé
The company can be seen as a nexus of contracts, implicit or explicit, between economic partners: employees, service providers, suppliers, customers, lenders and shareholders. The analysis of business performance, especially in terms of profitability, appears as a prime necessity to the extent that it allows them to better interpret the factors affecting profitability and its components. The purpose of this paper is to present in the first place, the concept of profitability and its various components presented in the literature and show secondly if the size and legal form have a significant effect on the Return on Asset (ROA) of the Algerian companies . In order to understand the degree of the effect of the size and legal form on the Return on Asset (ROA), we will use a sample of 153 Algerian companies.
Mots clés
Keywords : Profitabilty, Return on Asset (ROA), Return On Equity (ROE), legal form, Company’s size.
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