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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Daniel Amoah
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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EMPIRICAL ANALYSIS OF DEBT RECOVERY STRATEGY EFFECTIVENESS AND NON-PERFORMING LOAN MITIGATION IN GHANAIAN MICROFINANCE INSTITUTIONS: EVIDENCE FROM THE ASHANTI REGION Daniel Amoah; Doris Boakye
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 4 (2025): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i4.493

Abstract

High non-performing loans (NPLs) threaten the sustainability of microfinance institutions (MFIs) in emerging markets like Ghana. This study investigates the effectiveness of debt recovery strategies, their impact on NPLs, and implementation challenges faced by MFIs in the Ashanti Region. Using a mixed-methods approach, data were collected from 315 respondents across 11 strategically selected MFIs through stratified sampling. Multivariate regression analysis assessed the impact of strategies on NPLs, while qualitative analysis explored implementation barriers. Grounded in agency theory, social capital theory, and relationship banking theory, the study finds that debt recovery strategies collectively explain 65.1% of NPL variation. Regular monitoring (β=0.235, p=0.003) and delinquency follow-up (β=0.232, p=0.001) have the most significant effects. Although borrower education is widely implemented, it shows limited statistical impact (β=0.022, p=0.748), highlighting a disconnect between perceived and actual effectiveness. Key implementation challenges include economic downturns, limited credit information infrastructure, and weak borrower cooperation. The study contributes a relationship-based framework for sustainable loan performance, advocating long-term partnerships over enforcement-focused approaches. It advances microfinance research by analyzing multiple strategies simultaneously rather than in isolation. Policy recommendations include creating shared credit databases, introducing counter-cyclical support measures, and promoting regulatory frameworks aligned with relationship banking. Practically, the findings help MFIs prioritize monitoring and follow-up in resource allocation, offering actionable insights for sustainable microfinance in Ghana and comparable emerging markets.
BANK-SPECIFIC AND MACROECONOMIC DETERMINANTS OF NON-PERFORMING LOANS (NPLS) IN GHANA: THE CASE OF LISTED BANKS ON THE GHANA STOCK EXCHANGE Daniel Amoah; Doris Boakye; Desmond Ofori; Adwoa Agyeiwaah Ampomah-Britwum
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.498

Abstract

This study investigates the determinants of NPLs in Ghana's listed banks, addressing critical research gaps on credit risk analysis in emerging markets. Following Ghana's banking sector reforms and the lack of comprehensive frameworks, this study integrates bank-specific and macroeconomic factors to provide a complete understanding of NPL determinants within the banking sector. Using panel data from seven banks listed on the Ghana Stock Exchange (2010-2020), the study employs random effects regression validated through Hausman testing, integrating Financial Intermediation Theory and Moral Hazard Theory. The model demonstrates strong explanatory power (R-squared = 0.606), revealing significant negative relationships between NPLs and bank-specific variables: Capital Adequacy Ratio (-0.728), Loan-to-Deposit Ratio (-1.075), Return on Equity (-0.436), and Bank Size (-3.935). Bank Size emerges as the most influential determinant, confirming the presence of economies of scale in risk management. The counterintuitive LDR-NPL relationship suggests that aggressive lending is associated with more stringent credit screening procedures. Macroeconomic analysis confirms credit risk's countercyclical nature, with GDP (-1.773) and Money Supply (-1.821) significantly reducing NPLs. The Lending Rate and Inflation show positive but insignificant effects. Practical evidence from recent bank failures validates findings regarding capital adequacy. The study’s contributions include multi-framework integration, robust econometric analysis, and evidence-based recommendations for capital enhancement and risk-based pricing models. Findings highlight the integration of NPL management approaches to address institutional practices and macroeconomic conditions, with implications for banking supervision and monetary policy coordination in emerging economies.
Co-Authors Adwoa Agyeiwaah Ampomah-Britwum Desmond Ofori Doris Boakye