OPTIMIZING PROFITABILITY THROUGH CREDIT RISK METRICS IN COMMERCIAL BANKING OF AN EMERGING MARKET: INSIGHTS FROM PANEL REGRESSION ANALYSIS

This studyexamines the effect of credit risk management on the profitability of commercial banks, with a focus on two key profitability measures: Earnings Per Share (EPS) and Profit After Tax (PAT). Using panel data regression analysis, the study explores how factors such as Non-Performing Loans (N...

Full description

Saved in:
Bibliographic Details
Main Author: Nageri Kamaldeen
Format: Article
Language:English
Published: Department of Accounting and Finance, Federal University Gusau 2024-09-01
Series:Gusau Journal of Accounting and Finance
Subjects:
Online Access:https://www.journals.gujaf.com.ng/index.php/gujaf/article/view/438
Tags: Add Tag
No Tags, Be the first to tag this record!
_version_ 1849225289731670016
author Nageri Kamaldeen
author_facet Nageri Kamaldeen
author_sort Nageri Kamaldeen
collection DOAJ
description This studyexamines the effect of credit risk management on the profitability of commercial banks, with a focus on two key profitability measures: Earnings Per Share (EPS) and Profit After Tax (PAT). Using panel data regression analysis, the study explores how factors such as Non-Performing Loans (NPL), Loan Loss Provision (LLP), Loans and Advances (LA), and Total Deposits (TD) influence these profitability indicators. The results show that while the relationship between credit risk management practices and profitability is complex, key variables such as Loan Loss Provision and Loans and Advances significantly impact profitability, both directly and indirectly. Non-performing loans, though influential, do not have as strong a relationship with profitability as expected. The findings suggest that banks can improve profitability by optimizing credit risk management practices, with an emphasis on better provisioning, strategic loan growth, and enhanced monitoring of credit quality. This research contributes to the understanding of how effective credit risk management can drive financialperformanceincommercialbanksandoffersinsightsforbothpractitionersand policymakersaimingto strengthen the banking sector's resilience and profitability.
format Article
id doaj-art-e7969d1c9abd43218397fb99f567864f
institution Kabale University
issn 2756-665X
2756-6897
language English
publishDate 2024-09-01
publisher Department of Accounting and Finance, Federal University Gusau
record_format Article
series Gusau Journal of Accounting and Finance
spelling doaj-art-e7969d1c9abd43218397fb99f567864f2025-08-25T05:07:05ZengDepartment of Accounting and Finance, Federal University GusauGusau Journal of Accounting and Finance2756-665X2756-68972024-09-015110.57233/gujaf.v5i1.19OPTIMIZING PROFITABILITY THROUGH CREDIT RISK METRICS IN COMMERCIAL BANKING OF AN EMERGING MARKET: INSIGHTS FROM PANEL REGRESSION ANALYSISNageri Kamaldeen0WalterSisulu University, Mthatha, SouthAfrica This studyexamines the effect of credit risk management on the profitability of commercial banks, with a focus on two key profitability measures: Earnings Per Share (EPS) and Profit After Tax (PAT). Using panel data regression analysis, the study explores how factors such as Non-Performing Loans (NPL), Loan Loss Provision (LLP), Loans and Advances (LA), and Total Deposits (TD) influence these profitability indicators. The results show that while the relationship between credit risk management practices and profitability is complex, key variables such as Loan Loss Provision and Loans and Advances significantly impact profitability, both directly and indirectly. Non-performing loans, though influential, do not have as strong a relationship with profitability as expected. The findings suggest that banks can improve profitability by optimizing credit risk management practices, with an emphasis on better provisioning, strategic loan growth, and enhanced monitoring of credit quality. This research contributes to the understanding of how effective credit risk management can drive financialperformanceincommercialbanksandoffersinsightsforbothpractitionersand policymakersaimingto strengthen the banking sector's resilience and profitability. https://www.journals.gujaf.com.ng/index.php/gujaf/article/view/438Credict risk managementbank profitablityearnings per sharenon-performing loanloan loss provision
spellingShingle Nageri Kamaldeen
OPTIMIZING PROFITABILITY THROUGH CREDIT RISK METRICS IN COMMERCIAL BANKING OF AN EMERGING MARKET: INSIGHTS FROM PANEL REGRESSION ANALYSIS
Gusau Journal of Accounting and Finance
Credict risk management
bank profitablity
earnings per share
non-performing loan
loan loss provision
title OPTIMIZING PROFITABILITY THROUGH CREDIT RISK METRICS IN COMMERCIAL BANKING OF AN EMERGING MARKET: INSIGHTS FROM PANEL REGRESSION ANALYSIS
title_full OPTIMIZING PROFITABILITY THROUGH CREDIT RISK METRICS IN COMMERCIAL BANKING OF AN EMERGING MARKET: INSIGHTS FROM PANEL REGRESSION ANALYSIS
title_fullStr OPTIMIZING PROFITABILITY THROUGH CREDIT RISK METRICS IN COMMERCIAL BANKING OF AN EMERGING MARKET: INSIGHTS FROM PANEL REGRESSION ANALYSIS
title_full_unstemmed OPTIMIZING PROFITABILITY THROUGH CREDIT RISK METRICS IN COMMERCIAL BANKING OF AN EMERGING MARKET: INSIGHTS FROM PANEL REGRESSION ANALYSIS
title_short OPTIMIZING PROFITABILITY THROUGH CREDIT RISK METRICS IN COMMERCIAL BANKING OF AN EMERGING MARKET: INSIGHTS FROM PANEL REGRESSION ANALYSIS
title_sort optimizing profitability through credit risk metrics in commercial banking of an emerging market insights from panel regression analysis
topic Credict risk management
bank profitablity
earnings per share
non-performing loan
loan loss provision
url https://www.journals.gujaf.com.ng/index.php/gujaf/article/view/438
work_keys_str_mv AT nagerikamaldeen optimizingprofitabilitythroughcreditriskmetricsincommercialbankingofanemergingmarketinsightsfrompanelregressionanalysis