International records / OpenAlex research

Risk Management, Non-Performing Loans and the Financial Performance of Deposit Money Banks in Nigeria

The persistence of non-performing loans (NPLs) among Nigerian deposit money banks, despite comprehensive Central Bank of Nigeria (CBN) guidelines on credit risk management and loan classification, raises questions about how internal risk management practices translate into financial performance. Two concerns motivated the study. First, prior research has generally examined risk management, non-performing loans and financial performance as separate lines of enquiry rather than as an integrated system, leaving their combined effect on profitability comparatively unexamined within the Nigerian ba…