See discussions, stats, and author profiles for this publication at: https://www.researchgate.

net/publication/370204504

Impact of credit risk managenment on performance of Nepalese commercial

banks

Article · April 2022

CITATIONS READS

0 664

2 authors, including:

Journal of Business and Social Development

Manav Utthan Society
22 PUBLICATIONS 13 CITATIONS

SEE PROFILE

All content following this page was uploaded by Journal of Business and Social Development on 23 April 2023.

The user has requested enhancement of the downloaded file.

 International Journal of Finance and Commerce
www.commercejournals.com
Online ISSN: 2664-715X, Print ISSN: 2664-7141
Received: 03-03-2023, Accepted: 18-03-2023, Published: 03-04-2023
Volume 5, Issue 2, 2023, Page No. 20-26

Impact of credit risk managenment on performance of Nepalese commercial banks

Manisha Parajuli
MBS-F Scholar of Lumbini Banijya Campus, Nepal

Abstract
Credit risk management in the banking sector is important not only because of the Global Financial Crisis (GFC) experienced
in recent years but also due to its greater impact on bank’s financial performance, growth and survival. Credit loans is one of
the key sources of income of commercial banks, therefore managing the risk related to credit greatly impacts the bank’s
profitability.
This study investigates the impact of credit risk management on the profitability of Nepalese commercial banks. Data from 5
commercial banks for the period 2011 to 2021 have been collected and analyzed using correlation and multiple regression
analysis. In the model specification, return on asset (ROA) and Earnings per share (EPS) were used as bank profitability
indicators while non-performing loan ratio (NPL), capital adequacy ratio (CAR) and credit to deposit ratio (CDR) were used as
indicators of credit risk management.
The study reveal that there is significant relationship between NPL and CAR with profitability of commercial banks. Similarly,
there does not exist a significant relationship between CDR and profitability of commercial banks. Since it was found by
combining all samples data in one that overall impact of NPLR and CAR has negative effect on ROA and EPS. So all the
banks should be considered toward reducing the NPL ratio and maintaining CAR.

Keywords: non- performing loan, capital adequacy ratio, credit to deposit ratio, return on assets, earning per share

Introduction ▪ To examine the impact of Credit-deposit ratio (CDR),

Banks are very important in every economy because they Non-performing loan (NPL), Capital adequacy ratio
provide special functions or services in the country (Altman, (CAR) on Return on Assets (ROA) and Earning per
Bharath, & Saunders, 2002). Banks today are the largest share (EPS)
financial institutions around the world, with branches and
subsidiaries throughout everyone’s life. The banking sector Rationale of the study
is the most essential and crucial sector of any economy. The The rationale of the study can be expressed by the following
success of the banking business depends on the efficient and points
effective management of loans. In today’s fast-moving ▪ It is expected that this study report gives good insight to
business environment, banks are exposed to a large number students about credit risk management.
of risks such as credit risk, liquidity risk, market risk, ▪ This study will be beneficial to the investors by
operational risk, interest rate exchange risk, etc. Due to such
providing reliable information to them.
exposure to various risks, efficient risk management is
▪ This study will help other researcher through revealing
required. The primary function of a commercial bank is
credit management, but it is not an easy job. There are a lot issues for further research
of risks associated with credit, which is called “Credit risk”.
Credit risk is defined as the possibility that a contractual Hypothesis of the Study
party will fail to meet its obligation in accordance with the This study is oriented toward testing the hypothesis as
agreed terms (Brown & Moles, 2012). The main aim of mentioned below
managing credit risk is to maximize the bank’s return H1: Credit-deposit ratio (CDR) has a significant and
adjusted for the risk while keeping an acceptable level of positive effect on ROA of commercial banks.
exposure (Ndoka & Islami, 2012) [39]. Hence, a sound credit
risk management framework is important for the efficient H2: Credit-deposit ratio (CDR) has a significant and
management of credit risks in enhancing profitability and its positive effect on EPS of commercial banks
survival.
The overall purpose of this research is to investigate how H3: Non-performing loan (NPL) has a significant and
credit risk management impacts on the profitability of negative effect on ROA of commercial banks.
sample banks.
The general objectives of this study is to assess the role of H4: Non-performing loan (NPL) has a significant and
risk management on financial performance of commercial negative effect on EPS of commercial banks.
bank in Nepal. Specifically;
H5: Capital adequacy ratio (CAR) has significant and
▪ To measure the relationship between Credit-deposit positive effect on the ROA of commercial banks.
ratio (CDR), Non-performing loan (NPL), Capital
adequacy ratio (CAR), Return on Assets (ROA) and H6: Capital adequacy ratio (CAR) has significant and
Earning per share (EPS)? positive effect on the EPS of commercial banks.

20
International Journal of Finance and Commerce www.commercejournals.com

Limitations of the study ▪ Only limited financial and statistical tools are used for
The proposed study has certain limitation on its part, which analysis.
are as follows: ▪ This study will cover time period of F/Y 2011/2012-
▪ Among 26 commercial banks this study is based on 2020/2021.
only five commercial banks named Nepal SBI Bank
Ltd, Mega Bank Nepal Ltd, Prime Commercial Bank
Review of literature
Ltd, Sunrise Bank Ltd and Everest Bank ltd.
▪ This study is based on secondary data taken from Theoretical framework
annual financial report of the sample banks. The research framework of the study is in Figure 1

Source: (Bhattarai, 2016) [9], (Zou & Li, 2014), (Pradhan & Shrestha, 2016) [40], (Poudel, 2012) [42]
Fig 1

Empirical review Adiola and Olausi (2014) [3] examined credit risk
Abdelrahim (2013) [1] in an attempt to investigate the management in banks has become more important not only
determinants, challenges and drivers of developing the because of the financial crisis that the industry is
effectiveness of credit risk management of Saudi Banks’. experiencing currently, but also a crucial concept which
The variables are capital adequacy, assets quality, determine banks’ survival, growth and profitability. The
management soundness and earning were found to have an findings revealed that credit risk management has a
insignificant impact on the effectiveness of credit risk significant impact on the profitability of commercial banks’
management of Saudi Arabian banks. in Nigeria.
Afriyie and Akotey (2012) [4] examined the impact of credit Kithinji (2010)Studied the relationship between Credit Risk
risk management on the profitability of rural and Management and the performance of financial institutions in
community banks in Ghana using panel regression model South Sudan using measures of institutional performance
for the period 2006 to 2010. The findings of the study show and Credit Risk Management. The results of the study
the existence of a significant positive relationship between indicated that not only profitability but other variables also
non-performing loans and bank profitability. found to be dependent on level of loans and non performing
Kaaya & Pastory (2013) [12] analyzed the relationship credit.
between credit risk and bank performance of commercial Adeusi, Oluwafemi, Akeke, Isroel, Adebisi, and Simeon
banks in Tanzania using regression analysis. The findings of (2014) [2] investigated risk management issues in the
this study show that credit risk indicators used in this study banking sector do not only have greater impact on bank
have a negative correlation with bank performance. performance but also on national economic growth and
Sharma Poudel (2012) [42] try to explore various parameters general business development. The bank’s motivation for
pertinent to credit risk management as it effects banks’ risk management comes from those risks which can lead to
financial performance. Such parameters covered in the study underperformance. This study focuses on the association of
were; default rate, cost per loan assets and capital adequacy risk management practices and bank financial performance
ratio. The study revealed that all these parameters have an in Nigeria. The study concludes a significant relationship
inverse impact on banks’ financial performance; however, between banks performance and risk management.
the default rate is the most predictor of bank financial Alshatti (2017) [7] evaluated the influence of credit risk
performance. management on profitability of thirteen Jordanian
Hamza (2017) [10] conducted a study on the impact of credit commercial banks. Credit risk management was estimated
risk management on performance of commercial banks in by capital adequacy ratio (CAR), credit interest/credit
Pakistan. In this model the LLPR, NPLR and LR variables facilities ratio, facilities loss/net facilities ratio, facilities
have negative and CAR, LAR and SIZE variables have loss/gross facilities ratio, leverage ratio, non-performing
positive impact on the dependent variable. loans/gross loans ratio while profitability was estimated by
Singh (2015) examined the effect of credit risk management ROA and ROE. The empirical findings suggested a positive
on private and public sector banks in India. For this purpose, impact of non-performing loans/gross loans ratio on
researcher has taken ROA is performance indicator. The profitability. Further, the results showed that capital
CAR and NPAs is credit risk management indicator. adequacy ratio, credit interest/credit facilities and the
Researcher has applied two-way regression model. leverage ratio had no effect on the profitability (ROE) of the

21
International Journal of Finance and Commerce www.commercejournals.com

Jordanian commercial banks. Leverage ratio was found to Research gap

be negatively related to bank’s profitability. The aforesaid review represents only a preliminary survey
Bhattarai (2016) [9] examined the effect of credit risk on the of the relevant issue. On the basis of review, it can be
performance of Nepalese commercial banks The findings of concluded that there are some unsolved research issues on
the study showed that the commercial banks under the proposed subject. The purpose of this study is to see
consideration has been practicing poor credit risk what new contribution can be made and receive some ideas,
management. This was further evidenced by the negative knowledge, and suggestions in relation to the impact of
effect of non-performing loan ratio on bank performance credit risk exposure and management practices on the
and the positive effect of cost per loan assets on bank performance of commercial banks. However, the previous
performance. In contrast to other studies, the author found studies cannot be ignored because they provide the
that capital adequacy ratio and cash reserve have no foundation for the present study. This study is continuity in
influence on bank performance. Since there is a significant research and is ensured by linking the present study with the
relationship between credit risk and bank performance. past research studies. It is clear that there is a scant of study
Ndoka and Islami (2012) [39] examined Albanian Financial based on recent data. As many researchers emphasized the
institutions face difficulties for a multitude of reasons but effects of credit risk in own country context or with other
the major cause of Albanian banking problems is related to variables. Hence, there exits research gap. The research gap
the credit risk. The overall findings of this study show that will be minimized by emphasizing the effect of credit risk
there exists a correlation between credit risk management of exposure on the profitability of commercial banks in Nepal
commercial banks in Albania and their profitability, with profitability variables, ROA and EPS.
meaning that an efficient credit risk management leads to
higher profitability. Based on these findings, the authors Research methodology
recommend that commercial banks of Albania focus on Research design
managing credit risk especially on the control and monitor Research design is the overall path or method by which the
of non-performing loans. research study is guided. To attain the specified purpose of
Pradhan and Shrestha (2016) [40] examined the effect of this study, descriptive research design and causal
liquidity on the performance of Nepalese commercial banks. comparative research design will be considered as
Investment ratio, liquidity ratio, capital ratio and quick ratio appropriate one. Because this study is intended to describe
are the independent variables used in this study. The the phenomenon related to credit risk management and its
dependent variables are return on equity (ROE) and return effect on profitability of commercial banks operating in
on assets (ROA). The regression models are estimated to Nepal.
test the significance and effect of bank liquidity on
performance of Nepalese commercial banks. Correlation
Population and sample
between capital ratio and return on equity found to be
As per recent publication of Nepal Rastra Bank, there are 26
positive indicating higher the capital ratio higher would be
commercial banks operating in Nepal. Hence the population
the return on equity. However, the correlation between
return on equity and liquidity ratio is found to be negative of the study is considered as 26 in number. Thus our target
indicating higher the liquidity in the bank lower would be is all commercial banks, Nevertheless, in the research, we
the return on equity. Further, the correlation is found to be focus on 5 commercial banks as sample. From the aforesaid
negative for quick ratio with return on equity. population, only 5 banks Nepal SBI Bank Ltd. Mega Bank
Siddique, Khan and Khan (2021) [43] analyzed the effect of Nepal Ltd., Prime Commercial Bank Ltd, Sunrise Bank Ltd
credit risk management and bank-specific factors on South and Everest Bank ltd will be considered for the study.
Asian commercial banks' financial performance (FP). The
results indicated that NPLs, CER and LR have significantly Nature and sources of data
negatively related to FP (ROA and ROE), while CAR and The data used in this study is from fully secondary sources.
ALR have significantly positively related to the FP of the These are Published annual and quarterly reports of selected
Asian commercial banks. commercial banks, various reports and directives of Nepal
Kurawa and Garba (2014) [15] devoted effort to assess the Rastra bank.
effect of credit risk management on the profitability of
Nigerian banks. The findings of this study show that default Methods of analysis
rate, cost per loan assets and capital adequacy ratio have a To achieve our objective various financial as well as
significant positive relationship with ROA. statistical tool have been used. For the data of ten years
Almekhlafi, Almekhlafi, Kargbo, and Hu (2016) [6] analyzed were taken as sample from 2011-2012 to 2020-2021. Firstly,
the factors determining the credit risk and its impact on
the collected data are presented in proper forms, grouped in
profitability of banks in Yemen. The aim of the study was to
various table and charts according to their nature. Then
see whether credit risk influences the bank performance or
financial and statistical tools have been applied.
not and its impact is same across banks (cross-section
invariant) and also to check whether the causality Descriptive and inferential statistics tools are used in this
relationship exist between credit risk management and study. The descriptive statistics contains mean and standard
bank’s performance. The findings of the research also deviation values of variables used to explain sample firms'
documented that relationship between credit risk characteristics. The correlation analysis is used to determine
management and banks profitability was cross section the relationship between the dependent and independent
invariant in Yemen. Finally, the results showed that there factors. The regression analysis is used to determine the
existed a causal relationship among credit risk and independent variable's influence over the dependent variable
profitability in banks. solely and combined with other variables.

22
International Journal of Finance and Commerce www.commercejournals.com

Results and Analysis Interpretation

Descriptive Statistics The result shows that there is a negative relationship of non-
Table 1 presents the descriptive statistics of the variables performing loan ratio, capital adequacy ratio and credit to
included in the study of the 5 commercial banks on Nepal deposit ratio with earning per share which indicates that
from 2011/12 to 2020/2021 (10 years’ period) of 50 higher the non-performing loan ratio,
observations.
Multiple regression analysis
Table 1: Descriptive Statistics Regression analysis is a set of statistical methods used for
Variables Mean Std. dev. C. V. Minimum Maximum the estimation of relationships between a dependent variable
NPL (%) 1. 143 1. 023 89. 495 0. 1 4. 942 and one or more independent variables.
CAR (%) 13. 579 1. 769 13. 027 11. 017 19. 092
CDR (%) 82. 463 9. 483 11. 500 49. 606 97. 13 Table 4: Regression Model of ROA on NPLR, CAR and CDR
ROA (%) 1. 482 0. 417 28. 138 0. 522 2. 238 Standar P- overall R
EPS (Rs) 26. 513 20. 496 77. 305 4. 414 91. 88 Coefficients t Stat
d Error value P value Square
Intercept 1. 820 0. 545 3. 336 0. 002
Table 1 shows that the average value for bank’s profitability NPL -0. 185 0. 057 -3. 238 0. 002
0. 011 0. 214
as measured by ROA is 1. 482%, indicating that during the CAR -0. 083 0. 036 -2. 305 0. 026
period of 2011-2021, the total assets of commercial banks CDR 0. 012 0. 007 1. 857 0. 070
generated 1. 482% return. Further, the average value for
EPS is 26. 513, indicating that during the period of 2011- This Table depicts the multiple- regression Model of ROA
2021, the commercial banks generated 26. 513 EPS as a on independent variables. The constant value is 1. 820 and
return. The non-performing loan ratio has a minimum value the regression coefficients of ROA on NPLR, CAR and
of 0. 10 percent and a maximum of 4. 942 percent leading to CDR are -0. 185, -0. 083 and 0. 012 respectively. Which
means 1% increase in NPLR has effect of 0. 185% decrease
the mean value of 1. 143percent. The minimum capital
in ROA and 1% increase in CAR leads to 0. 083% decrease
adequacy ratio is 11. 017%, which is balanced as the
in ROA and similarly 1% increase in CDR will leads to 0.
regulatory requirement of Nepal Rastra Bank (NRB)
012% increase in ROA.
directives is 11%. However, the average CAR is 13. 579%, R square of 0. 214 indicates that the variation in the value of
which is greater than the regulatory requirement of NRB. ROA is affected by only 21. 4%remaining percentage of
Similarly, average of CDR is 82. 463 with minimum value variation in ROA is dependent upon other than those
of 49. 606 and maximum value of 97. 13%. factors.
The overall significance or p value of 0. 011 is obviously
Correlation analysis lower than 0. 05. Which shows that there is statistically
This type of analysis is useful when a researcher wants to significant relationship between ROA and the predictor
establish if there are possible connections between variables.
variables.
Hypothesis testing
Table 2: Correlation between ROA and independent variables H1: Non-performing loan (NPL) has a significant
ROA NPL CAR CDR relationship between ROA of commercial banks.
ROA 1. 00
NPL -0. 33 1. 00 H2: Capital adequacy ratio (CAR) has significant effect on
CAR -0. 12 -0. 26 1. 00 the ROA of commercial banks.
CDR 0. 08 0. 12 0. 41 1. 00
H3: Credit-deposit ratio (CDR) has a significant effect on
Interpretation ROA of commercial banks.
The result shows that there is a negative relationship of non-
performing loan ratio and capital adequacy ratio with return Decision 1
on assets which indicates that higher the non-performing From the above result of regression analysis, we found that
loan ratio or capital adequacy ratio lower would be the there is statistically significance relationship between NPL
return on assets Similarly, the positive relationship between and ROA because the P value is 0. 002 which is lower than
0. 05. So, we accept alternative hypothesis.
credit to deposit ratio and return on assets reveals that an
increase in the credit to deposit ratio leads to an increase in
Decision 2
the return on assets. From the above result of regression analysis, we found that
there is statistically significance relationship between CAR
Correlation Between EPS and Independent Variables and ROA because the P value is 0. 026 which is lower than
0. 05. So, we accept alternative hypothesis.
Table 3: Correlation between EPS and independent variables
EPS NPL CAR CDR Decision 3
EPS 1. 00 From the above result of regression analysis, we found that
NPL -0. 32 1. 00 there is no statistically significance relationship between
CAR -0. 40 -0. 26 1. 00 CDR and ROA because the P value is 0. 070 which is higher
CDR -0. 43 0. 12 0. 41 1. 00 than 0. 05. So, we reject alternative hypothesis.

23
International Journal of Finance and Commerce www.commercejournals.com

Table 5: Regression Model of EPS on NPLR, CAR and CDR negative and statistically significant impact on bank
Standar overall R profitability of Nepalese commercial banks. The finding
Coefficients t Stat P-value confirms with expectation and the finding of (Pradhan &
d Error P value Square
Intercept 139. 137 23. 654 5. 882 0. 000 Shrestha, 2016) [40], (Poudel, 2012) [42] but contrary to
NPL -8. 112 2. 476 -3. 277 0. 002 (Abdelrahim, 2013) [1] and (Afriyie & Akotey, 2012) [4]. On
0. 000 0. 387 the other hand credit to deposit ratio (CDR) could not be
CAR -4. 814 1. 556 -3. 093 0. 003
CDR -0. 460 0. 282 -1. 629 0. 110 regarded as influencing variable on bank performance as
they are found to be insignificant at 5 percent level of
Table 4. 14 show the multiple- regression Model of EPS on significance. The analysis revealed that CDR does not have
independent variables. The regression coefficients of EPS any significant relationship between banks profitability.
on NPLR, CAR and CDR are -8. 112, -4. 814 and -0. 460
respectively. Which means 1% increase in NPLR has effect Conclusion and Implications
of 8. 112% decrease in EPS and 1% increase in CAR leads The analyses revealed that NPLR has a statistically
to 4. 814% decrease in EPS and similarly 1% increase in significant negative impact on financial performance of
CDR will leads to 0. 460% decrease in EPS. Nepalese commercial banks. The findings prove that NPL in
R square of 0. 387 indicates that the variation in the value of Nepalese commercial banks decreases loan payment,
EPS is affected by only 38. 7%remaining percentage of resulting in less income and less available capital to invest
variation in EPS is dependent upon other than those factors. which leads to decrease in bank profitability.
The overall significance or p value of 0. 000 which is Further, the analyses revealed that capital adequacy ratio
obviously lower than 0. 05. Which shows that there is (CAR) has a negative and statistically significant impact on
statistically significant relationship between EPS and the bank profitability of Nepalese commercial banks. This study
predictor variables. in contrast accepts the hypothesis that there is significantly
negative relationship between CAR and banks profitability.
Hypothesis testing On the other hand, the last independent variables of credit to
H1: Non-performing loan (NPL) has a significant deposit ratio (CDR) could not be regarded as influencing
relationship between EPS of commercial banks. variable on bank performance as they are found to be
insignificant at 5 percent level of significance. The analysis
H2: Capital adequacy ratio (CAR) has significant effect on revealed that CDR does not have any significant
the EPS of commercial banks. relationship between banks profitability.
Implications of this study are
H3: Credit-deposit ratio (CDR) has a significant effect on ▪ This study help the Nepalese banking sector in ensuring
EPS of commercial banks. that the best strategies are being used to reduce risk.
▪ The results of this study can be used by Nepal Rastra
Decision 1 Bank to create plans and policies for banks and other
From the above result of regression analysis, we found that financial institutions.
there is statistically significance relationship between NPL ▪ This study would be beneficial for those people who are
and EPS because the P value is 0. 002 which is lower than 0. interesting to know about these particular banks.
05. So, we accept alternative hypothesis. ▪ Finally, it is crucial for all sample banks to be aware of
the financial standing and state of risk management.
Decision 2
From the above result of regression analysis, we found that Reference
there is statistically significance relationship between CAR 1. Abdelrahim KE. Effectiveness of credit risk
and EPS because the P value is 0. 003 which is lower than 0. management of Saudi banks in light of global financial
05. So, we accept alternative hypothesis. crisis: A qualitative study. Asian Transaction on Basic
and Applied Science, 2013.
Decision 3 2. Adeusi Oluwafemi S, Akeke Isroel N, Adebisi, Simeon
From the above result of regression analysis, we found that O. Risk management and financial performance of bank
there is no statistically significance relationship between in Nigeria, 2014.
CDR and EPS because the P value is 0. 110 which is higher 3. Adiola I, Olausi AS. The impact of credit risk
than 0. 05. So, we reject alternative hypothesis. anagement on the comercial bans performance in
Nigeria. International Journal of Management and
Discussion Sustainability, 2014.
The credit risk management effect on the bank profitability. 4. Afriyie HO, Akotey JO. Credit risk management and
The analyses revealed that NPLR has a statistically profitaility of selected rural banks in Ghana. Ghana:
significant negative impact on financial performance of Catholic University College of Ghana, 2012.
Nepalese commercial banks. The finding is similar to that of 5. Ahmad SY Kushwaha BP. Potential of film–induced
(Aduda & Obondy, 2011), (Bhattarai, 2016) [9], (Kaaya & tourism and its impact on destination development.
Pastory, 2013) [12], Zou and Li (2014), and Ndoka and Islami Prabandhan Guru,2016:7(1-2):9-14.
(2016) but contrary to that of Afriyie and Akotey (2012) [4], 6. Almekhlafi E, Almekhlafi K, Kargbo M, Hu X. A study
and Alshatti (2015). The findings prove that NPL in of credit risk and commercial banks performance in
Nepalese commercial banks decreases loan payment, Yemen, 2016.
resulting in less income and less available capital to invest 7. Alshatti A. The effect of credit risk management on
which leads to decrease in bank profitability. Further, the financial performance of the Jordanian commercial
analyses revealed that capital adequacy ratio (CAR) has a banks, 2017.

24
International Journal of Finance and Commerce www.commercejournals.com

8. Amiri AM, Kushwaha BP, Singh RK. Visualization of 23. Kushwaha BP, Maru FY. Management students’
Global Research Trends and Future Research attitude towards entrepreneur and entrepreneurship,
Directions of Digital Marketing in Small and Medium International Journal of Research in Management &
Enterprises using Bibliometric Analysis, Journal of Technology,2015:5(4):325-329.
Small Business and Enterprise Development, 2023. 24. Kushwaha BP, Rao NS. Globalization and rural
ahead-of-print No. ahead-of-print. https://doi. org/10. consumers’ buying behaviour. Synergy Journal of
1108/JSBED-04-2022-0206 Management,2014:16(1&2):80-90. ISSN: 0973-922X.
9. Bhattarai YR. Effect of credit risk on performance of 25. Kushwaha BP. An empirical study on youth perceptions
Nepalease commercial banks. NRB Economic Review, and preferences on smartphones. International Journal
2016. of Research in IT & Management,2015:5(10):82-90.
10. Hamza SM. Impact of creit risk management on banks 26. "Kushwaha BP. Consumer behaviour in telecom
performance: A case study in Pakistan banks. European industry: a studyw. s. r. t. value added services.
Journal of Business and Management, 2017. International Jour nal of Multidisciplinary Empirical
11. Hasan N, Singh A, Agarwal M, Kushwaha BP. Research,2015:2(1):13-23.
Evaluating the Role of Microfinance Institutions in 27. Kushwaha BP. The impact of influencing factors on
Enhancing the Livelihood of Urban Poor, Journal of purchase decision of consumer durable product.
Economic and Administrative Sciences, Vol. ahead-of- International Journal in Management and Social
print, 2022. ahead-of-print. https://doi. org/10. Science,2015:3(9):375-386.
1108/JEAS-09-2021-0175 28. Kushwaha BP. Sustainable offering practices through
12. Kaaya I, Pastory D. Credit risk commercial banks stakeholder’s engagement. Journal of Innovation for
performance in Tanzania: A panel data analysis. InclusiveDevelopment,2018:3(1):3-9. ISSN:2456-4478.
Research Journal of Finance and Accounting, 2013. 29. Kushwaha BP. Personalised Digital Marketing
13. Kaur G, Kushwaha BP. Essential Aspects for the Perspectives and Practices in Tourism Industry,
Development of Women Entrepreneurial Intention in PalArch's Journal of Archaeology of
India. Journal of Contemporary Issues in Business and Egypt/Egyptology,2020:17(6):2029-2041.
Government,2021:27(1):2381-2388. 30. Kushwaha BP, Singh VN. Incentives and obstacles to
14. Kithinji AM. Credit risk management and profitability take entrepreneurship as a new career opportunity: a
of commercial banks in Kenya, 2010. case of management students. Apeejay-Journal of
15. Kurawa JM, Garba S. An evaluation of the effect of Management Sciences and Technology, 2018:6(1):36-
credit risk manageent onthe profitability of nigerian 44.
banks. Journal of Modern Accounting and Auditing, 31. Kushwaha BP, Kaur G, Singh N, Sharma A. Integrating
2014. Employees, Customers and Technology to Build an
Effective Sustainable Marketing Strategy, International
16. Kushwaha BP. Green marketing practices to build
Journal of Sustainable Society,2022:14(4):310-322.
brand reputation and increase business performance: an 32. Kushwaha BP, Rao NS, Ahmad SY. The factors
investigation from india. Palarch's journal of influencing consumer buying decision of electronic
archaeology of egypt/ egyptology,2020:17(6):2078- products. Management Dynamics,2015:15(1):5-15.
2088. 33. Kushwaha BP, Shiva A, Tyagi V. How Investors’
17. Kushwaha BP. impact of message design on display ads Financial Well-Being Influences Enterprises and
involvement and effectiveness: an evidence from india. Individual’s Psychological Fitness? Moderating Role of
palarch's journal of archaeology of Experience under Uncertainty,
egypt/egyptology,2020:17(6):2042-2052. Sustainability,2023:15:(2):1699; https://doi.org/10.
18. Kushwaha BP. Implementing sustainable marketing 3390/su15021699
34. Kushwaha BP, Singh RK, Tyagi V. Investigating
through integration of employees, customers and Privacy Paradox: Consumer Data Privacy Behavioural
technology. Pal Arch's Journal of Archaeology of Intention and Disclosure Behaviour, Academy of
Egypt/Egyptology,2020:17(6):2089-2099. Marketing Studies Journal,2021:25(1):1-10.
19. Kushwaha BP. investigating privacy paradox: data 35. Kushwaha BP, Singh RK, Varghese N, Singh VN.
privacy behavioural intention and disclosure behaviour. Integrating social media and digital media as new
palarch's journal of archaeology of elements of integrated marketing communication for
egypt/egyptology,2020:17(6):2066-2077. creating brand equity. Journal of Content, Community
20. Kushwaha BP. Search engine marketing a new way of and Communication,2020:11(6):52-64. DOI: 10.
marketing in digital age. PalArch's Journal of 31620/JCCC. 06. 20/05
Archaeology of Egypt/Egyptology,2020:17(6):2053- 36. Kushwaha BP, Tyagi V, Shiva A. Investigating the role
of reinforcement and environmental factors in
2065.
balancing the state of apprehension: evidence from
21. Kushwaha BP. Paradigm shift in traditional lifestyle to
India. World Review of Entrepreneurship, Management
digital lifestyle in Gen Z: a conception of consumer
and Sustainable Development,2021:17(2/3):142-160.
behaviour in the virtual business world. International 37. Kushwaha BP, Tyagi V, Singh RK. Impact of Message
Journal of Web Based Communities,2021:17(4):305- Design on Display Ads Involvement and Effectiveness:
320. An Evidence from India, Int. J. of Management
22. Kushwaha BP, Tyagi V, Sharma PB, Singh RK. Practice,2021:15(4):532-547.
Mediating role of growth needs and job satisfaction on 38. Kushwaha Dr. BP, Tiwari Dr. DN. Demonetization and
talent sustainability in BPOs and call centres: An digital initiative for inclusive social and financial
evidence from India. Journal of Public growth. Kaav International Journal of Economics,
Affairs,2022:22(1):e2400. Commerce & Business Management,2018:5(1):34-38.

25
International Journal of Finance and Commerce www.commercejournals.com

39. Ndoka S, Islami M. The impact of credit risk

management in the profitability of Albanian
commercial banks during the period. European Journal
of Sustainable Development, 2012, 2005-2015.
40. Pradhan RS, Shrestha D. Impact of liquidity on banks
profitabiity in Nepalease commmercia banks, 2016.
41. Rubel, Kushwaha. Increasing the Efficiency and
Effectiveness of Inventory Management by Optimizing
Supply Chain through Enterprise Resource Planning
Technology, EFFLATOUNIA- Multidisciplinary
Journal,2021:5(2):1739-1756.
42. Sharma Poudel RP. The impact of credit risk
management on financial performance of commercial
baks in Nepal. International Journal of Arts and
Commerce, 2012.
43. Siddique A, Khan AM, Khan Z. The effect of credit
risk management and bank specific factors on the
financial performance of the south asian commercial
banks. Asian Journal of Accounting Banks, 2021.
44. Singh A. Effect of credit risk management on private
and pubilc sector banks in India. International Journal
of Academic Research in Business and Social Science,
2015.
45. Singh RK, Kushwaha BP. The Influence of Digital
Media Marketing and Celebrity Endorsement on
Consumer Purchase Intention, Journal of Content,
Community & Communication,2021:14(7):145-158.
DOI: 10. 31620/JCCC. 12. 21/12.
46. Singh RK, Kushwaha BP, Tyagi V. Essential Aspects
for the Development of Women Entrepreneurial
Intention in India. Journal of Contemporary Issues in
Business and Government,2021:27(1):2326-2339.

26

View publication stats