Non-Performing Loans and Banking Profitability

Aim: This article aimed to determine the effect of macroeconomic and specific variables on the ratio of non-performing loans, and study the recursive direction of bank profitability to NPLs in Tunisian banks. Methodology: To formalise this phenomenon, the author proposed a panel data model that co...

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Bibliographic Details
Main Author: Imane Ameur
Format: Article
Language:English
Published: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu 2024-10-01
Series:Nauki o Finansach
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Online Access:https://journals.ue.wroc.pl/fins/article/view/1274
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Summary:Aim: This article aimed to determine the effect of macroeconomic and specific variables on the ratio of non-performing loans, and study the recursive direction of bank profitability to NPLs in Tunisian banks. Methodology: To formalise this phenomenon, the author proposed a panel data model that covers a sample of ten listed Tunisian banks over a period from 2007 to 2015. Findings: The empirical results indicate the determining power of bank profitability measured by asset profitability, solvency ratio, credit growth rate, provision-based debt coverage rate, bank size, inflation and unemployment. Implications: The effect of these variables veered between the preservative and destructive aspects of the quality of bank assets. Originality/value: This study enabled not only to identify the explanatory factors of this phenomenon, but also to verify the existence of a simultaneous relation between NPLs and bank profitability.
ISSN:2449-9811