eng Science and Education Publishing International Journal of Business and Risk Management 2018-04-18 1 1 17 27 10.12691/ijbrm-1-1-3 IJBRM2018113 article Lamia Jamel lajamel@yahoo.fr 1 Sihem Mansour 2 Faculty of Economic Sciences and Management of Sousse, Department of Economics, Sousse University, Tunisia Higher Institute of Management of Sousse, Department of Finance, University of Sousse, Tunisia The purpose of the paper is to examine empirically the performance indicators of Tunisian banks. We use Net Interest Margin (NIM) and the Return on Assets (ROA) as profitability measures to determine the affect of bank-specific characteristics, regulatory policies, macroeconomic indicators, financial development indicators, and bank concentration and density, institutional constraints to competition and crisis on banking performance. We employ the generalized least squares (GLS) to estimate the panel model who measure the bank profitability. Thus, the profitability seems to have been positively influenced by the size, composition of assets, credit risk, concentration, market capitalization and the crisis if the profitability is measured by net interest margin (NIM) and Return On Assets (ROA). http://pubs.sciepub.com/ijbrm/1/1/3/ijbrm-1-1-3.pdf Return On Assets Net Interest Margin bank profitability financial crisis generalized least squares panel estimator