This paper aims to study the impacts of bank funding diversity, non-performing loans (NPLs),
and business cycles on bank performance. We employ Fixed Effect Models and the two-step …

The COVID-19 pandemic deteriorated the economic situation and raised the issue of the
quality of banks' assets and, in particular, the growth of non-performing loans (NPLs). The …

Credit risk has been associated with systemic instability, as illustrated by notable crises such
as the Asian fiscal crisis of 1997 and the global financial crisis of 2007-2008. This study …

This study examines the importance of accounting incentives in the determination of
European banks' non-performing loan (NPL) strategies. European banks have been …

Tanulmányunkban a 2018-ban bevezetett új számviteli standard (IFRS9)
implementálásának eredményét kívánjuk elemezni a nem teljesítő kintlévőségek arányán …

Banks restructured more loans in the COVID-19 outbreak to give borrowers room to breathe
and maintain their loan quality. This condition creates a unique setting when banks …

By introducing China's anticorruption movement, we establish the causal effect of corruption
on nonperforming loans (NPLs). Through manual collection of all publicly available bank …

Tanulmányunkban a 2018-ban bevezetett új számviteli standard (IFRS 9)
implementálásának eredményét kívánjuk elemezni a nem teljesítő kintlévőségek arányán …

This paper studies how supervisory resolution tools, namely provisioning requirements
regarding non-performing loans (NPLs), affect banks' NPL disposal and lending behavior …

The research examines the link between financial development, structure, performance, and
NPAs. The sudden failure of banks in developing economies of Asia is largely driven by …