Abstract
The ownership structure and financial performance are two important variables in the banking sector . Indeed , shareholders have the incentive of control and discipline of managerial decisions . It seems to us interesting to study the impact of ownership structure on financial performance of banks .We used a sample of 19 banks belong the professional association of banks in Tunisia over the period (2000-2010). With a measure of financial performance (ROA) , and 4 types of ownership (ownership concentration , public ownership , private ownership ,foreign ownership) , we have shown by the method of static panel that there was no impact of ownership structure to the financial performance of banks in the Tunisian context.