@incollection{,
	
					
					
					E1AEC3E486ED1335134ECAD04814112F
				,
	author={{Mba FokwaArsene} and {Tangakou SohRobert} and {MadjouTatsing PriscilleDiane} and {Universit de Dschang}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1463751
}

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		,
	title={{Commercial Bank Interest Margins and Profitability: Evidence from E.U countries, Porto Working paper series}}
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			TAry
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			TAry
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}

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			Baltagi
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			Kao
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@incollection{b5,
	
	
		,
	title={{«Commercial banking structure, regulation andperformance : an international comparison}}
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			JBarth
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			Alii
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@incollection{b6,
	
	
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	title={{«Assessing the performance of Islamic banks: Some evidence from the Middle East 1993-1998», Papierpresenté à la 8 ème conference de l}}
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	year={2000}
		
	

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	title={{Profitability of Western European Banking Systems: Panel Evidence on Structural and Cyclical Determinants}}
				
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	title={{«The determinants of the Tunisian banking industry profitability: Panel evidence}}
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	author={{
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	title={{« Rapports d'activités annuels}}
				
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	title={{« Financial structure and Bank profitability 1990-1997}}
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	editor={
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	publisher={MIT Press}
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	year={2001}
		
	

}

@incollection{b13,
	
	
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@incollection{b15,
	
	
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	title={{«The determinants of bank interest margins: theory and empirical evidence}}
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			PHugon
		}}
		
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}

@incollection{b17,
	
	
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			Lopez -De -Silanes &Shleifer
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@book{b18,
	
	
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	title={{Contrôle de gestion et budget, 8e Ed. Dalloz}}
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	title={{« Réforme du secteur financier en Afrique}}
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	title={{« Le point de restructuration bancaire en Afrique Centrale. », Bulletin de la Commission Bancaire de l}}
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@book{b22,
	
	
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	title={{« Impact du taux de change réel sur les exportations : arguments empiriques pour les sous-secteurs exportateurs marocains}}
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	author={{
			BMansouri
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	year={2004}
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	address={Madrid, juin}
		
	
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	title={{La rentabilité des banques et ses déterminants : cas du Maroc}}
				
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@book{b24,
	
	
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	title={{«l'importance de la politique monétaire, une persprctive canadienne}}
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			CRagan
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	year={2005}
		
		
			Université Mc Gill
		
	

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@incollection{b26,
	
	
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	title={{« La sensibilité de l'activité bancaire aux chocs macroéconomiques: une analyse de PANEL sur des données de banques luxembourgeoises}}
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			ARouabah
		}}
	
	
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	year={2006. 1994. 2005}
		
	
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@incollection{b27,
	
	
		,
	title={{« Factors influencing the profitability of domestic and foreign commercial banks in the European Union}}
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	author={{
			FPasiouras
		} and {
			KKosmidou
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			21
			2
			
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	year={2007}
		
	

}

@incollection{b28,
	
	
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	title={{«The determinants of bank interest rate margins : an international study}}
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	author={{
			ASaunders
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			LSchumacher
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			19
			
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}

@incollection{b29,
	
	
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	title={{« A survey of corporate Governance}}
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	author={{
			Shleifer & Vishny
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	journal={{Journal of finance Numéro}}
		
			52
			
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	year={1997}
		
	

}

@incollection{b30,
	
	
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	title={{«The relation between Commercial Bank Profit rates and Banking Concentration in Canada, Western Europe and Japan}}
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	author={{
			BKShort
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	year={1979}
		
	

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@book{b31,
	
	
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	title={{Le système bancaire et financier du Cameroun , édition ROTAS}}
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			STangakou
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			R
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	year={2008}
		
	

}

@incollection{b32,
	
	
		,
	title={{« In search of new foundations}}
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	author={{
			LZingales
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		,
	journal={{the journal of finance}}
		
			LV
			
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	year={2000. August 2000}
		
	

}

@book{b33,
	
	
		,
	title={{Annexe 1 : test d'Hausman -pour l'équation du ROA}}
		
	

}