Non Performing Loans and Bank Financial Performance in Nigeria

Student: TOBECHUKWU MARYJANE OKAFOR (Project, 2025)
Department of Accountancy
Auchi Polytechnic, Auchi, Edo State

Abstract

Abstract This study examines non-performing loans and bank financial performance in Nigeria. The study employed descriptive survey research design. The target population for the study is the twenty-two (22) deposit money banks in Nigeria. The non-probability method otherwise known as judgmental sampling technique was adopted in the study. The data used for analysis is the secondary data extracted from audited annual financial report of ten deposit money banks in Nigeria covering a period of five (5) years that is 2019 to 2023. Data collected were analyzed with the use of a parametric statistical tool, Ordinary Least Square (OLS) with the aid of E-view 9 computer software. The findings of the study revealed that apart from liquidity, other variables used in the study was found to have a positive and significant relationship with total assets of Nigerian banks. It however recommends that the internal control departments of banks should be strengthened and empowered to adequately tackle the problem of high level of non-performing loans in banks.

Keywords
performing loans financial performance nigeria
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