@incollection{,
	
					
					
					A21463F3257A0FFB72A5AE9B276548DA
				,
	author={{Jean BoscoHarelimana} and {Institut dEnseignement Superieur de Ruhengeri Musanze}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1723745
}

@incollection{b0,
	
	
		,
	title={{The impact of liquidity on the capital structure: a case study of Croatian firms}}
		,
	author={{
			N?arlija
		} and {
			MHarc
		}}
		
	
	
		,
	journal={{Business Systems Research}}
		
			3
			1
			
			,
	year={2012}
		
	

}

@book{b1,
	
	
		,
	title={{The effect of capital structure on profitability: an empirical analysis of listed firms Ghana. The journal of risk finance}}
		,
	author={{
			JAbor
		}}
		
			,
	year={2005}
			6
			
		
	

}

@incollection{b2,
	
	
		,
	title={{Debt policy and performance of SMEs: Evidence from Ghanaian and South African firms}}
		,
	author={{
			JAbor
		}}
	
	
		,
	journal={{The Journal of Risk Finance}}
		
			8
			4
			
			,
	year={2007}
		
	

}

@incollection{b3,
	
	
		,
	title={{Evaluating the Financial Performance of Banks using financial ratios-A case study of Erbil Bank for Investment and Finance}}
		,
	author={{
			MH MAdam
		}}
	
	
		,
	journal={{European Journal of Accounting Auditing and Finance Research}}
		
			2
			2
			
			,
	year={2014}
		
	

}

@incollection{b4,
	
	
		,
	title={{Annual Financial Stability Report}}
		,
	author={{
			Bnr
		}}
	
	
		,
	booktitle={{Annual report}}
				Kigali
		
			,
	year={2015. 2014-2015}
		
		
			National Bank of Rwanda
		
	

}

@book{b5,
	
	
		,
	title={{Value versus growth: The international evidence. The journal of finance}}
		,
	author={{
			EFFama
		} and {
			KRFrench
		}}
		
		
			,
	year={1998}
			53
			
		
	

}

@book{b6,
	
	
		,
	title={{Equity Financing and Debt Financing', PBE Paper II -Management Accounting and Finance}}
		,
	author={{
			CheongFong Chun
		}}
		
			,
	year={2015. 30 April 2015}
		
	

}

@book{b7,
	
	
		,
	title={{Measuring commercial bank profitability: proceed with caution. Networks Financial Institute Working Paper}}
		,
	author={{
			RAGilbert
		} and {
			DCWheelock
		}}
		
		
			,
	year={2007}
			22
		
	

}

@incollection{b8,
	
	
		,
	title={{The interrelationship between culture, capital structure, and performance: evidence from European retailers}}
		,
	author={{
			KCGleason
		} and {
			LKMathur
		} and {
			IMathur
		}}
		
		
	
	
		,
	journal={{Journal of Business Research}}
		
			50
			2
			
			,
	year={2000}
		
	

}

@incollection{b9,
	
	
		,
	title={{Do banks provide financial slack}}
		,
	author={{
			CJHadlock
		} and {
			CMJames
		}}
		
	
	
		,
	journal={{Journal of Finance}}
		
			57
			3
			
			,
	year={2002}
		
	

}

@incollection{b10,
	
	
		,
	title={{Benchmarking financial performance of Saudi banks using regression}}
		,
	author={{
			IHaque
		} and {
			RBSharma
		}}
		
	
	
		,
	journal={{International Journal of Business Economics and Management Research}}
		
			2
			1
			
			,
	year={2011}
		
	

}

@book{b11,
	
	
		,
	title={{The effect of debt on corporate profitability: Evidence from French service sector}}
		,
	author={{
			MKebewar
		}}
		
			,
	year={2012}
		
	
	,
	note={Availableat SSRN 2191075}

}

@book{b12,
	
	
		,
	title={{Intermediate Accounting}}
		,
	author={{
			WbaoMeigs
		}}
		
			,
	year={1978}
			,
	publisher={McGraw -Hill}
			,
	address={New York}
		
	

}

@incollection{b13,
	
	
		,
	title={{Debt level and firm performance: A study on low-cap firms listed on the Kuala Lumpur stock exchange}}
		,
	author={{
			DsahMiras
		}}
	
	
		,
	journal={{International journal of Accounting, Business and Management}}
		
			1
			1
			,
	year={2015}
		
	

}

@book{b14,
	
	
		,
	title={{The Effect Of Debt Financing On Firm Profitabilty Of Commercial Banks In Kenya (Doctoral dissertation}}
		,
	author={{
			LMMuchugia
		}}
		
			,
	year={2013}
		
		
			University of Nairobi
		
	

}

@book{b15,
	
	
		,
	title={{The determination of financial structure: the incentive-signalling approach. The bell journal of economics}}
		,
	author={{
			SARoss
		}}
		
			,
	year={1977}
			
		
	

}

@book{b16,
	
	
		,
	title={{Profitability and marketability of the top 55 US commercial banks. management science}}
		,
	author={{
			LMSeiford
		} and {
			JZhu
		}}
		
		
			,
	year={1999}
			45
			
		
	

}

@incollection{b17,
	
	
		,
	title={{Capital structure and firm performance in the financial sector: Evidence from Australia}}
		,
	author={{
			VSkopljak
		} and {
			R&luo
		}}
		
	
	
		,
	journal={{Asian Journal of Finance & Accounting}}
		
			4
			1
			
			,
	year={2012}
		
	

}

@incollection{b18,
	
	
		,
	title={{The impact of the liability-asset ratio on profitability in China's industrial state-owned enterprises}}
		,
	author={{
			CAHolz
		}}
	
	
		,
	journal={{China Economic Review}}
		
			13
			1
			
			,
	year={2002}
		
	

}