Revue Finance & marchés
Volume 13, Numéro 2, Pages 102-121
2026-09-25
The Role Of Financial Information In Assessing The Financial Performance Of The Local Development Bank: A Ratio-based Analysis
Authors : Djaballah Houda .
Abstract
Within the framework of Algeria’s economic diversification policy aimed at reducing dependence on the hydrocarbons sector, the banking sector emerges as a key driver of economic growth due to its strong linkage with financial market performance. This study aims to examine the usefulness of financial information disclosed by banks in evaluating financial performance, assessing financial position, and supporting decision-making. The research employs a descriptive and analytical approach within a case study framework, based on the analysis of the published financial statements of the Local Development Bank and the calculation of financial ratios and indicators over the period 2022–2025. The findings reveal a significant improvement in the bank’s financial performance. These results confirm the essential role of financial information in enhancing performance evaluation and supporting decision-making
Keywords
Financial Information ; Financial Performance ; Financial Ratios ; Profitability ; Financial Disclosure
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