Non performing Loans of Financial Institutions in Nigeria: A Trend Analysis

Registration ID: IJNRD_210517

Published ID: IJNRD2312238

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Charles Segun Ilelaboye, M.Sc, ACA , Muyiwa Ezekiel Alade, PhD, FCA , Akintola Lawrence Oyetayo, PhD

Non performing loan, financial institutions, risk asset, prudential guideline

Creation of risk assets formed a major function of any financial institution across the globe in a bid to bridge the surplus and deficit units. Despite this, financial institutions still grapple with the incidences of non-performing loans as most of these loans are not paid back. Hence, this study investigated the trend analysis of non-performing loans of financial institutions in Nigeria with the aim of confirming whether the spate of non-performing loans increased or reduced with the reviewed period. Descriptive research design was employed and data culled from the financial institutions annual report spanning 2010-2021. The population of the study comprised of all eleven (11) categories of financial institutions in Nigeria as at 31st December 2021. Four (4) categories of these financial institutions consisting of thirty eight (38) units were purposively considered for this study because they were actively involved in the risk assets creation. It was discovered that there was no increase in the non-performing loans of financial institutions within the period under review but still not within the acceptable benchmark of 5%. It was recommended that financial institutions should adopt more flexible credit policy such as loan rescheduling, loan restructuring and granting of waivers to clients. By so doing, more debtors will be willing to pay back. It was also recommended that the regulatory authority, such as Central Bank of Nigeria should carry out constant review of prudential guideline policy so as to be in tandem with the emerging reality

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Charles Segun Ilelaboye, M.Sc, ACA, Muyiwa Ezekiel Alade, PhD, FCA, & Akintola Lawrence Oyetayo, PhD (December-2023). Non performing Loans of Financial Institutions in Nigeria: A Trend Analysis. INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 8(12), c345-c351. https://ijnrd.org/papers/IJNRD2312238.pdf

Volume 8 Issue 12, December-2023

Pages : c345-c351

Paper Reg. ID: IJNRD_210517

Published Paper Id: IJNRD2312238

Downloads: 000121985

Research Area: Social Science and Humanities 

Country: Ibadan, Oyo, Nigeria

Published Paper PDF: https://ijnrd.org/papers/IJNRD2312238.pdf

Published Paper URL: https://ijnrd.org/viewpaperforall?paper=IJNRD2312238

Journal Name: INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT(IJNRD)

ISSN: 2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar | ESTD YEAR: 2016

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