%0 Journal Article %T THE DETERMINANTS OF FINANCIAL PERFORMANCE: AN EMPIRICAL TEST USING THE SIMULTANEOUS EQUATIONS METHOD %A Theiri Saliha %A Ati Abdessatar %J Economics and Finance Review %D 2011 %I Global Research Society %X The aim of this paper is to assess the determinants of financial performance precisely we focus on the link between performance, form of control and debt. Using a sample covering the period 1998-2006 for 40 Tunisian listed and unlisted companies, and using a system of simultaneous equations (SES). The results show that debt and the form of control affects the level of performance that is estimated by two variables (shareholder value and stakeholder value). %K Performance - Debt-Ownership Structure %U http://www.businessjournalz.org/articlepdf/EFR_1911.pdf