أثر القروض المتعثر على الأداء المالي للبنوك التجارية الأردنية

Abstract EN

The objective of this study is to show the impact of non-performing loans on the financial performance of Jordanian commercial banks in terms of their impact on liquidity, profitability and capital adequacy.

Non-performing loans are part of risk exposed to Jordanian commercial banks.

This study examined the concept of these loans, the factors that aided their emergence and development along with their risks on financial performance.

The size of the non-performing debts and their allocations in Jordanian commercial banks was determined from the year 2009 till 2017.

All 13 Jordanian commercial banks were chosen.

The results showed that there is a statistically significant impact of the non-performing loans on both profitability and capital adequacy; it also found that there is no statistically significant effect of the non-performing loans on liquidity in Jordanian commercial banks, The study recommended that Jordanian commercial banks should take into account the size of non-performing loans since they have an impact on profitability and capital adequacy, it also recommended that Jordanian commercial banks should establish a special section to follow up and evaluate borrowers in a timely manner, the study also came up with other recommendations.