 Non-performing loans and bank corporate governance: conceptual framework and literature reviewAmeni Tarchouna, Bilel Jarraya () and Abdelfettah Bouri International Journal of Business Governance and Ethics, 2021, vol. 15, issue 3, 233-265 Abstract: This paper aims to accurately distinguish non-performing loans (NPLs) notion from some related concepts and provides the theoretical background and empirical literature review of these loans. This displays bank efficiency studies which consider bad loans and reports previous researches on NPLs determinants. Banks' efficiency studies have empirically proven the direct effect of bad loans on banks' production process. Researches on NPLs factors have shown that these loans are affected by both macroeconomic and bank-specific determinants. Moreover, loan quality can be influenced by bank corporate governance (CG). But, this remains implicitly studied though the apparent failures and weaknesses in CG. Thus, we cite the few studies which examine the influence of CG on bank loan quality. To do so, we state the CG theories and discuss the special features distinguishing banks from non-financial institutions. This review represents an historical record for researchers who aim to examine NPLs topic in the future. Keywords: non-performing loans; bank efficiency; corporate governance; global financial crisis. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbget:v:15:y:2021:i:3:p:233-265 Access Statistics for this article More articles in International Journal of Business Governance and Ethics from Inderscience Enterprises Ltd |
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