期刊名称:Academy of Accounting and Financial Studies Journal
印刷版ISSN:1096-3685
出版年度:2021
卷号:25
期号:1
页码:1-10
语种:English
出版社:The DreamCatchers Group, LLC
摘要:The purpose of this research is to identify the effect of internal banking controls as mediation variables on reducing non-performing loans in banks in Kosovo. The methodology used in this research paper is the linear regression model and mediation analysis. Non-performing loans are determined as dependent variable and lending interest rate as independent variable whereas detective control, preventive control and corrective control are used as mediation variables.
关键词:Capital Structure;Profitability;Multiple Linear Regressions;Financial Ratios