Business performance has attracted researchers' attention in the literature of corporate finance over the past decades. However, in the context of the insurance sector, they have given some attention. There are many factors to consider when looking at insurance companies. More than anything, consumers and investors should be concerned about the financial strength of the insurer and its ability to meet its ongoing obligations to holders of insurance policies. The insurance sector is one of the fundamental elements in the financing of the Tunisian economy and contributes to the effort of the State to support the development of the countries. According to experts of the insurance sector in 2011 was difficult for insurance companies. In this study, we examine the impact of firm-specific characteristics (size, leverage, tangibility, risk, growth, liquidity and age) on the performance of eight insurance companies in Tunisia a period of 8 years (2005-2012). The analysis of the results from a regression on panel data indicates that the variables height, age and premium growth are the most important determinants of the performance of insurance companies measured by ROA ratio (Return on Asset). Then, the performance of insurance companies is not statistically significant with leverage, tangibility, liquidity and risk.

In the banking sector, the conditions for creating a sustainable competitive advantage are specific. Moreover, innovation is not protected, new products or new sales methods are easily imitated. Building on traditional thesis factoring May Provide an advantage, aim the durability thereof cannot be ensured partner after the adoption of some strategies. Realized Banks -have for years, the need to define a strategy, as well as for internal Reasons of clearer presentation of the objective and tasks Reasons for external communication towards customers and Shareholders exposed to a controlled development. This article is devoted to the analysis of different approaches developed in the financial literature for measuring the impact of banking strategies on the performance of banks. Our analysis is based on the presentation of a literature review on the measurement of bank performance. Thus, the study of the impact of banking strategies on the performance of banks is based on the use of variables that indicate the type of strategy adopted by a bank. Our empirical validation is carried out on a sample of 11 banks for a period of 13 years (2000-2012). We will use the software to get STATA12 different econometric results and empirically validate our research problem. This validation will be based on the use of econometric techniques such as regression on panel data.