Analysis of bank-specific determinants of stressed and non-performing assets in commercial banks: a TISM-MICMAC approach

Vijay Kumar Sharma & Harish Kumar

International Journal of Managerial and Financial Accounting2025https://doi.org/10.1504/ijmfa.2025.148907article
AJG 2ABDC B
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0.50

Abstract

The network of well-functioning commercial banks in a country ensures financial stability and accelerates economic growth. Due to increasing non-performing assets (NPAs) and bad loans, the profitability of commercial banks is declining continuously which results in lower revenue and interest income of banks, raising operational costs and loss of assets. The financial crisis resulted in loss of assets of banks, the decline in the value of business, customer dissatisfaction, and slow business growth. Therefore, it is necessary to control NPAs to improve the financial ability of the banking system. The study identifies determinants responsible for NPA problems in commercial banks. The research deploys multi-criteria decision making (MCDM) techniques 'total interpretive structural modelling' (TISM) and 'cross-impact matrix multiplication applied to classification' (MICMAC) to develop a hierarchical model and to study the cross inter-relationship among these factors. The study finds two crucial paths which explain how NPAs problem can be controlled through improving 'credit efficiency' and 'operational efficiency'. The proposed novel hierarchical model would enable practicing managers, service providers, financial consultants to plan better to enhance the credit risk management efficiency of financial institutions.

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https://doi.org/https://doi.org/10.1504/ijmfa.2025.148907

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@article{vijay2025,
  title        = {{Analysis of bank-specific determinants of stressed and non-performing assets in commercial banks: a TISM-MICMAC approach}},
  author       = {Vijay Kumar Sharma & Harish Kumar},
  journal      = {International Journal of Managerial and Financial Accounting},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/ijmfa.2025.148907},
}

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