Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


The determinants of firm profitability in Tunisian stock exchange

Author(s): Mohamed Aymen Ben Moussa, Adel Boubaker

Profitability is a measure of an organization's profit relative to its expenses. Organizations that are more efficient will realize more profit as a percentage of its expenses than a less-efficient organization, which must spend more to generate the same profit. It is important to identify the factors influencing profitability of firm. The aim of this research is to indicate the determinants of firm profitability. We used a model of panel static in a sample of 30 firms listed in Tunisian stock exchange for the period (2016-2021). The results of this study show that capital; size; liquidity and economic growth have a positive effect on firm profitability. But inflation and financial autonomy has negative effect on firm profitability.

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