Title: Management of non-performing loans by Bhutanese commercial banks

Authors: Alka Rathore

Addresses: Gedu College of Business Studies, Royal University of Bhutan, Thimphu, Bhutan

Abstract: This paper include four commercial banks of Bhutan to find out the impact of NPAs on profitability indicators of banks. The secondary data are collected from annual reports of the banks, recovered from the respective bank sites and the staff of the banks with regard to data on the various internal determinants. The study used the estimated ratios, and calculated ratios from annual reports of four commercial banks of Bhutan namely Bank of Bhutan, Bhutan National Bank, Druk Panjab National Bank, and Tashi Bank over the period of 2010 to 2015. To measure and analyses the data money related ratios, regression analysis, analysis of variances (ANOVA) used. This investigation uncovers that private sector bank has lower non-performing loans than public sector banks.

Keywords: Bhutan; banks; NPA; regression analysis; Tashi Bank; profitability; Bank of Bhutan; Druk Panjab National Bank; Bhutan National Bank; determinants.

DOI: 10.1504/IJEBR.2020.104758

International Journal of Economics and Business Research, 2020 Vol.19 No.2, pp.166 - 192

Received: 08 Oct 2018
Accepted: 16 Apr 2019
Published online: 30 Jan 2020 *

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