مجلة النمو الاقتصادي والمقاولاتية
Volume 6, Numéro 2, Pages 26-35
2023-05-27

Financial Leverage Is A Quantitative Technique For Evaluating The Financial Performance Of Economic Institutions: A Case Study Of A Sample Of Economic Institutions.

Authors : Benkabou Zouaoui . Dahmani Meriem .

Abstract

Good financial performance is the goal that the economic institution seeks to achieve. This performance can be evaluated based on the financial leverage technique. In this context, our research came to address the problem of to what extent this can be adopted as a tool for evaluating the financial performance of economic institutions of all kinds. the study is divided into two main parts. In the first part of our research, the descriptive approach is followed. In the second part, which represents the applied study, we adopt the case study method. Accordingly, our study aims to try to prove the effectiveness of this criterion, its simplicity, and the possibility of its application in a sample of Algerian economic institutions. In the end, we come to the inevitability of applying this criterion, because on its basis it is possible to assess the ability of Algerian institutions to grow and continue.

Keywords

financial leverage ; financial performance ; evaluating the performance of Algerian economic institutions.