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August 20, 2026Journal of Financial Regulation and Compliance

Shocks and stability: structural break analysis of non-performing assets and profitability in Indian banking

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Authors

FRFarha RehmanMAMA AhsanSAShakeb Akhtar

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Overview

Panel analysis reveals non-performing assets consistently reduce profitability during economic shocks in commercial banks, highlighting the need for dynamic stress-testing frameworks.

Key Points

  • Investigate the relationship between non-performing assets and commercial bank profitability across major economic disruptions, including the global financial crisis, demonetization, and COVID-19.
  • Analyzed a balanced panel of 30 public and private sector commercial banks in India from 2004 to 2024.
  • Identified structural regime shifts using Bai–Perron multiple breakpoint tests and Chow tests.
  • Estimated relationships using HAC-corrected OLS static panel regressions and dynamic system generalized method of moments (GMM).
  • Non-performing assets exerted a statistically significant negative impact on bank profitability across all structural break regimes.
  • Bank size positively influenced return on assets particularly during crisis periods, whereas market concentration produced regime-dependent effects.
  • The interaction between inflation and broad money significantly moderated bank profitability during transitional economic phases.

Cite This Study

Rehman et al. (2026) studied this question.

synapsesocial.com/papers/6a86b5eb8a91293e6a1cd759https://doi.org/10.1108/jfrc-12-2025-0432
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