CiteNScope — Scholarly Index & Analytics
Discover RESEARCH INTELLIGENCE
CiteNScope discovery

Explore publications.

Search the participating collection. Refine by journal, year or data source.

Browse journals · Browse publishers

INDEXED PUBLICATIONS1
CROSSREF CITATIONS0
CROSSREF · CITED PUBLICATIONS0.0%
CROSSREF · MEAN CITATIONS0.0

Crossref citation coverage: 1 / 1 publications (100.0%). Latest observation: 21 Oct 2026, 00:21 UTC. Means and percentages use records with known counts.

Research collection

1 publications

JOURNAL ARTICLE

Assessing the Impact of Non-Performing Assets on Financial Performance

Parnakshi Bayan · Kandarpa Kumar Barman

International Journal of Finance & Banking Studies · 2025

Read abstract

The banking sector is a linchpin of economic growth and development, with its prosperity heavily influenced by various factors of the economy. The cooperative model of banking to achieve both of personal and community development goals has been chosen as an instrument for fostering high and stable financial growth. As a key metric for assessing the financial health and profitability of banks, including cooperative banks, NPAs plays a crucial role in evaluating their stability and resilience. Notably the Indian Banking system, now, compares with the global benchmarks, reflecting commendable Return on Assets (ROA), Return on Equity (ROE) and Credit risk (NPAs). The purpose of this article is an attempt to analyze the trends of NPAs (Gross NPAs and Net NPAs) of selected Urban Cooperative Banks (UCBs) and assessing the profitability using ROA and ROE over the period of 2016-2022 by employing the linear trend analysis and multiple regression model. Secondary sources provided the information gathered for the study. The study indicates that the trend of NPAs is fluctuating over time with low minimal correlation. GNPAs and NNPAs have a significant impact on ROA for the selected UCBs- Nagarik Samabay Bank (NSB) and Gauhati Cooperative Urban Bank (GCUB). However, during the period 2020-2022, GNPA sand NNPAs did not exhibit significant influence on ROE for Gauhati Cooperative Urban Bank. Hence, the dynamism of NPA and their impact on profitability on banking sector will reflect the growth of financial sector of the economy.

DOI 10.20525/ijfbs.v14i2.41420 Crossref citations0 OpenAlex citations