authors
Mohamed Aymen Ben Moussa and Sihem Yahiyaoui

abstract
Capital structure refers to the way a company finances its overall operations and growth through the use of different sources of funds. In the simplest terms, it is the mix of debt and equity a company uses to fund its business activities. The goal of a well-designed capital structure is to strike the optimal balance between debt and equity that minimizes the cost of financing while maximizing the company's value. These are foundations on which a company is built and carefully managing this structure determines how it funds its day-to-day activities, expansion and future prospects. In this article we studied the determinants of capital structure in 11 banks quoted in financial market of Tunis over the period (2014….2023). By applying a model of panel static we found that ROA, ROE, size, capital, total credit, tangibility and inflation have significant effect on bank leverage.