مجلة المنهل الاقتصادي

Measurement And Analysis Of The Financial Performance Of Algerian Commercial Banks Based On Profitability And Risk Indicators: A Comparative Study Of Al Baraka Bank And Bnp Paribas Bank (2014–2023)

Auteurs : Khelifi Samiya .

Résumé

This study examines the financial performance of Algerian commercial banks and investigates the relationship between profitability and financial risk through a comparative analysis of Al Baraka Bank and BNP Paribas over the period 2014–2023. The research employs a descriptive and analytical methodology, relying on a range of financial performance indicators, including return on assets (ROA), return on equity (ROE), and the equity multiplier, as well as key risk indicators such as liquidity risk, credit risk, interest rate risk, and capital adequacy. The findings reveal that Al Baraka Bank demonstrated stronger and more stable financial performance than BNP Paribas throughout the study period. In addition, Al Baraka recorded relatively lower levels of financial risk, particularly in terms of liquidity and credit risks. The analysis further indicates that sound risk management practices and efficient utilization of assets play a significant role in enhancing profitability and ensuring financial stability. The study highlights the value of financial performance indicators as effective tools for assessing banks’ financial positions and supporting managerial decision-making, thereby helping achieve an optimal balance between profitability and risk management.

Mots clés

: Financial Performance; Profitability; Financial Risk; Commercial Banks; Capital Adequacy; Algerian Banking Sector.