International Journal of Accounting Research

Department of Accounting and Finance, College of Business and Economics, University of Wachemo, Hosaena, Ethiopia

Publications

• Review Article   
  Determinants of Non-Performing Loans in Ethiopian Development Bank
  Author(s): Dereje Lemma Lalisho*
  
  This study aimed at examining the determinant of non-performing loan on development bank of Ethiopia. Other objectives included, to determine bank specific, Industry specific and macroeconomic factors for default loan performance. Based on DBE reports from 1990-2019 there was increase in NPLs between the studied period. Due to this the performance of the highly affected and the bank’s lead to insolvency. It aimed to determine determinant of non-performing loans in DBE by determining theoretical and empirical evidences that help answer the research objective. Data to do the analysis was obtained from bank’s annual report. The study used both primary by interviewee to staff of DBE those who were senior credit officers and team managers. Secondary data from the bank’s annual financial performance report, balance sheet and National Bank annual report of thirty consecutiv.. View more»
  

  DOI: 10.35248/2472-114X. 22.10.290

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