Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam
Ramjee Puri
Unknown Affiliation
Humanities Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Loan loss provisions and their effect on the profitability of commercial banks in nepal Pramod Dahal; Dr. Rajesh Gurung; Sindhu Regmi; Ramjee Puri
Journal of Corporate Finance Management and Banking System Vol. 6 No. 1 (2026): Jan-June 2026
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.61.1.12

Abstract

An The study examines how the Loan Loss Provisions influence the profitability of commercial banks in Nepal in terms of the Return on Assets, and Return on Equity. Examining the data of 20 Nepalese commercial banks in 2000/01 to 2023/24, the study concludes that LLPs are significantly negatively correlated with ROA and ROE, which confirms that in spite of its pivotal role in ensuring financial stability, provisions directly lower the profitability in the short term. As the analysis also shows, Non-Performing Assets affect the profitability to a even greater extent than LLPs. However, the Credit to Deposit Ratio had no significant or even negative impact in the models. The research arrives at the conclusion that a balance of proper provisioning against risk and proactive NPA management is a necessary ingredient to both the stability of the Nepalese banks as well as its sustainable profitability.
Co-Authors Dr. Rajesh Gurung Pramod Dahal Sindhu Regmi