determinants of non-performing loans among iranian commercial banks

Authors

رضا عیوضلو

استادیار، گروه مدیریت مالی، دانشکدة مدیریت، دانشگاه تهران، تهران، ایران محمدرضا اقامحمد سمسار

دانشجوی دکتری مالی- بیمه، دانشکده مدیریت، دانشگاه تهران، تهران، ایران مهدی رامشگ

کارشناسی ارشد مالی-حقوق مالی، دانشکده مدیریت، دانشگاه تهران، تهران، ایران

abstract

considering significant influence of financial crisis on the economy as a whole, policymakers spend remarkable resources on supervision and methods to ensure about sustainable financial system . a non-performing loan, or npl, is a loan that is in default or close to being in default. many loans become non-performing after being in default for 90 days, but this can depend on the contract termsand and the laws of each country. non-performing loans (npls) is considered as an index to assess asset quality of depository institutions and mostly is related with financial crisis and failures.. an increase in npls resulted risk enhancement in banks and expose them to credit risk and liquidity risk seriously which could leads bank failure. this paper is going to distinguish interbank and macroeconomic factors affecting npls among iranian commercial banks.we use gmm panel data in this research and we find that there is a significant relationship between bank specific factors for example roa and macroeconomic factors for example inflation rate and ggdp with non performing loans among iranian banks.

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