The Impact of Non-performing Loans on Bank Profitability: Evidence from Türkiye

Non-performing loans (NPLs) are widely recognised as key indicators of the health of banks and, by extension, the broader economy. This study examines the impact of NPLs on the profitability of banks in Türkiye from 2003 to 2020, using Return on Assets (ROA) as the primary profitability measure. Pan...

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Main Author: Göktürk Kalkan
Format: Article
Language:English
Published: Ludovika University Press 2025-06-01
Series:Public Governance, Administration and Finances Law Review
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Online Access:https://folyoirat.ludovika.hu/index.php/pgaf/article/view/8114/6401
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author Göktürk Kalkan
author_facet Göktürk Kalkan
author_sort Göktürk Kalkan
collection DOAJ
description Non-performing loans (NPLs) are widely recognised as key indicators of the health of banks and, by extension, the broader economy. This study examines the impact of NPLs on the profitability of banks in Türkiye from 2003 to 2020, using Return on Assets (ROA) as the primary profitability measure. Panel data from 15 deposit banks were analysed using a robust least squares regression (with M-estimation) to address outliers and heteroscedasticity. Key variables include the NPL ratio, ownership concentration (OC), bank size, deposit ratio, consumer price index (CPI) and gross domestic product growth rate. The analysis shows a significant negative relationship between NPLs and ROA, indicating that higher NPL levels are associated with lower ROA. OC and CPI also exhibit negative effects on ROA, whereas bank size, deposit ratio and GDP growth rate have positive impacts on profitability. These findings underscore the need for effective NPL management to maintain the financial health of banks. The results highlight the importance of internal management efficiency, macroeconomic stability and robust regulatory frameworks in improving bank profitability in Türkiye.
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series Public Governance, Administration and Finances Law Review
spelling doaj-art-11049aed44514f9e9cbe2adaa60d44d92025-08-20T03:28:17ZengLudovika University PressPublic Governance, Administration and Finances Law Review2498-62752786-07362025-06-0110112113610.53116/pgaflr.8114The Impact of Non-performing Loans on Bank Profitability: Evidence from TürkiyeGöktürk Kalkan0https://orcid.org/0000-0003-3631-8179Gaziantep UniversityNon-performing loans (NPLs) are widely recognised as key indicators of the health of banks and, by extension, the broader economy. This study examines the impact of NPLs on the profitability of banks in Türkiye from 2003 to 2020, using Return on Assets (ROA) as the primary profitability measure. Panel data from 15 deposit banks were analysed using a robust least squares regression (with M-estimation) to address outliers and heteroscedasticity. Key variables include the NPL ratio, ownership concentration (OC), bank size, deposit ratio, consumer price index (CPI) and gross domestic product growth rate. The analysis shows a significant negative relationship between NPLs and ROA, indicating that higher NPL levels are associated with lower ROA. OC and CPI also exhibit negative effects on ROA, whereas bank size, deposit ratio and GDP growth rate have positive impacts on profitability. These findings underscore the need for effective NPL management to maintain the financial health of banks. The results highlight the importance of internal management efficiency, macroeconomic stability and robust regulatory frameworks in improving bank profitability in Türkiye.https://folyoirat.ludovika.hu/index.php/pgaf/article/view/8114/6401non-performing loansbank profitabilityreturn on assetspanel robust regressiontürkiye
spellingShingle Göktürk Kalkan
The Impact of Non-performing Loans on Bank Profitability: Evidence from Türkiye
Public Governance, Administration and Finances Law Review
non-performing loans
bank profitability
return on assets
panel robust regression
türkiye
title The Impact of Non-performing Loans on Bank Profitability: Evidence from Türkiye
title_full The Impact of Non-performing Loans on Bank Profitability: Evidence from Türkiye
title_fullStr The Impact of Non-performing Loans on Bank Profitability: Evidence from Türkiye
title_full_unstemmed The Impact of Non-performing Loans on Bank Profitability: Evidence from Türkiye
title_short The Impact of Non-performing Loans on Bank Profitability: Evidence from Türkiye
title_sort impact of non performing loans on bank profitability evidence from turkiye
topic non-performing loans
bank profitability
return on assets
panel robust regression
türkiye
url https://folyoirat.ludovika.hu/index.php/pgaf/article/view/8114/6401
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