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24 Pages : 188-196

http://dx.doi.org/10.31703/gssr.2019(IV-III).24      10.31703/gssr.2019(IV-III).24      Published : Sep 2019

Assessing the Impact of Corporate Governance on Non-Performing Loans: Empirical Analysis of the Listed Commercial Banks of Pakistan

    Financial crisis shows the ambiguous role of the corporate governance system. Hence, the main purpose of this paper is to assess the impact of corporate governance on Non-performing loans of the banking industry of Pakistan. The time period selected from 2006 to 2016 and source of data is annual reports of respective banks and the World Bank. In order to explain the relationship between the governance system and non-performing loans used descriptive, correlational and panel data analyses. The results revealed a negative and significant effect of corporate governance on nonperforming loans of sample firms of the study. Therefore, suggested for the banking industry of Pakistan to implement and make sure their reports according to corporate governance code compliance to control non-performing loans.

    Business Collapses, Corporate Governance, NonPerforming Loans.
    (1) Ihtesham Khan
    Assistant professor, Institute of Business Studies and Leadership,Abdul Wali Khan University Mardan, KP, Pakistan.
    (2) Muhammad Ilyas
    Lecturer, Institute of Business Studies and Leadership, Abdul Wali Khan University Mardan, KP, Pakistan.
    (3) Shehzad Khan
    Assistant professor, Institute of Business Studies and Leadership,Abdul Wali Khan University Mardan, KP, Pakistan.