文章基本信息

标题：The Impact of Credit Risk Management on the Financial Performance of Banking Sector in Sudan
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作者：Azam Abdelhakeem Khalid ; Wala Abdelmunem Mohamed Hassan ; Neimat AbdAlla Ibrahim 等
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：3
页码：1-11
语种：English
出版社：The DreamCatchers Group, LLC
摘要：Purpose: This study’s objective is to examine credit risk management effect on financial performance of Sudanese banking sector. Design/Methodology/Approach: Every bank’s financial reports for 10-year period, from 2006 to 2015 had been employed for the study. To estimate the model, panel regression method was used. For performance indicator, ROE (Return on Equity) was used. Meanwhile, for credit risk management indicators, NPL (Non-Performing Loans) and CAR (Capital Adequacy Ratio) were utilized. Findings: The results showed that the profitability of Sudanese banks is significantly influenced by credit risk management. The evidence shows that 57% of profitability in banks is affected by the change in capital adequacy ratio and non-preforming loans. The study also shows there is a positive relationship between the banks’ financial performance and capital adequacy ratio, but the correlation is not significant. Furthermore, the correlation between the banks’ financial performance and non-performing loans is significant, but negative. Practical Implications: The percentage of the impact of NPL (non-performing loans) and CAR (capital adequacy ratio) on the banks’ financial performance is 57%; which means profitability of banks is impacted by the changes in NPL and CAR. Originality/Value: This study helps filling the aperture in the empirical evidence of how credit risk management impacts the bank’s financial performance process in Sudan..
关键词：Credit Risk;Capital Adequacy;Non-Performing Loan;Banking Sector;Suda