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Financement islamique et performance financière des PME

Author

Listed:
  • Jules MANDENG MA NTAMACK
  • Youssouf OUSMANA

Abstract

Objectif : Ce papier vise à analyser dans quelle mesure le financement islamique peut contribuer à la performance financière des PME.Méthode : Pour de satisfaire cet objectif, nous avons mené une enquête quantitative auprès de 48 PME après avoir effectué une étude exploratoire portant sur 8 entreprises qui nous a permis de mieux affiner les échelles de mesure de nos concepts.Résultat : Il ressort de l’analyse de la régression que le financement islamique à travers sa dimension niveau d’endettement islamique de l’entreprise influence positivement la performance financière.Originalité/pertinence : dépasser l’analyse de la structure financière des entreprises selon la logique de contingence, dettes bancaires et capitaux propres, pour s’intéresser à d’autres formes de financement dans l’explication de la performance financière des entreprises. Cette étude s’inscrivant dans le prolongement de débat sur la structure financière des entreprises et de la finance islamique met en exergue le rôle du financement islamique sur la performance financière des PME.

Suggested Citation

  • Jules MANDENG MA NTAMACK & Youssouf OUSMANA, 2024. "Financement islamique et performance financière des PME," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 15(1), pages 134-152, June.
    • Handle: RePEc:jaf:journl:v:15:y:2024:i:1:n:661
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    Keywords

    Mots clés : Finance islamique; financement islamique; performance financière; théorie économique islamique; régression.; Français; Islamic finance; Islamic financing; financial performance; Islamic economic theory; regression.;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • N8 - Economic History - - Micro-Business History
    • G3 - Financial Economics - - Corporate Finance and Governance

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