A COMPARATIVE STUDY AMONG LIQUIDITY RISK, CREDIT RISK AND INTEREST RATE RISK ON FINANCIAL PERFORMANCE OF COMMERCIAL BANKS

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Autori principali: Shilpa Chandran, Sanja Michael
Natura: Recurso digital
Pubblicazione: Zenodo 2025
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author Shilpa Chandran
Sanja Michael
author_facet Shilpa Chandran
Sanja Michael
contents <h1><span lang="EN-US">ABSTRACT</span></h1> <p><em><span lang="EN-GB">Regardless developed or developing, banking sector serves as the spine of the economy of a country. Financial risks played<span> </span>a<span> </span>major<span> </span>role<span> </span>in<span> </span>the<span> </span>global<span> </span>banking<span> </span>crisis<span> </span>which<span> </span>occurred<span> </span>in<span> </span>the<span> </span>past<span> </span>decades.<span> </span>After<span> </span>which<span> </span>financial<span> </span>risks<span> </span>remained a<span> </span>major<span> </span>topic<span> </span>of<span> </span>interest<span> </span>globally.<span> </span>The<span> </span>aim<span> </span>of<span> </span>the<span> </span>study<span> </span>was<span> </span>to<span> </span>establish<span> </span>a<span> </span>comparative<span> </span>study<span> </span>among<span> </span>liquidity<span> </span>risk,<span> </span>credit risk and interest rate risk on financial performance of commercial banks listed in Rwanda Stock Exchange. The study was underpinned on financial distress theory, interest rate parity theory, stewardship theory and shiftability theory. Descriptive<span> </span>research<span> </span>design<span> </span>is<span> </span>used<span> </span>in<span> </span>the<span> </span>study.<span> </span>Target<span> </span>population<span> </span>of<span> </span>the<span> </span>study<span> </span>constituted<span> </span>all<span> </span>the<span> </span>banks<span> </span>listed<span> </span>in<span> </span>Rwanda Stock<span> </span>Exchange. Random<span> </span>panel technique for panel data based on period of 2009 to 2018 was key. Data was<span> </span>analyzed through multiple linear regression analysis. Credit risk amongst the sub variables was highly influenced by financial performance which reported a t-value of -5.382 hence<span> </span>the most significant. As<span> </span>contribution<span> </span>to knowledge. It employed both E-views and SPSS software for analysis, which are unique software’s. The results of the study revealed that all three risks had a significant effect on financial performance of commercial banks listed in Rwanda Stock Exchange. <strong>Conclusion: </strong>Out of all the risks considered, interest rate risk had a positive effect on financial performance whereas liquidity risk, and credit risk had a negative effect on financial performance. However, credit risk amongst the sub variables<span> </span>was<span> </span>highly<span> </span>influenced<span> </span>by<span> </span>financial<span> </span>performance<span> </span>which<span> </span>reported<span> </span>a<span> </span>t-value<span> </span>of<span> </span>-5.382<span> </span>hence<span> </span>the<span> </span>most<span> </span>significant. This was followed by interest rate risk and liquidity risk with t values of 2.711 and -2.525 respectively.</span></em></p> <p><strong><em><span lang="EN-GB">Recommendation: </span></em></strong><em><span lang="EN-GB">The result inferred that credit risk amongst the sub variables was highly influenced by financial performance<strong>.<span> </span></strong>Hence<span> </span>the<span> </span>recommendation<span> </span>is<span> </span>that<span> </span>commercial<span> </span>banks<span> </span>should<span> </span>continuously<span> </span>formulate<span> </span>measures<span> </span>that<span> </span>enable them to give special attention to credit risk management and interest rate risk tackling, without denying the intermediation among deposits and loans since any neglect in these will in turn affect the financial performance of commercial banks.</span></em></p> <p><strong><em><span lang="EN-US">Keywords:<span> </span></span></em></strong><em><span lang="EN-US">Liquidity<span> </span>risk,<span> </span>Credit<span> </span>risk,<span> </span>Interest<span> </span>rate<span> </span>risk,<span> </span>Financial<span> </span>Performance,<span> </span>Data<span> </span><span>Panel.</span></span></em></p>
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spellingShingle A COMPARATIVE STUDY AMONG LIQUIDITY RISK, CREDIT RISK AND INTEREST RATE RISK ON FINANCIAL PERFORMANCE OF COMMERCIAL BANKS
Shilpa Chandran
Sanja Michael
<h1><span lang="EN-US">ABSTRACT</span></h1> <p><em><span lang="EN-GB">Regardless developed or developing, banking sector serves as the spine of the economy of a country. Financial risks played<span> </span>a<span> </span>major<span> </span>role<span> </span>in<span> </span>the<span> </span>global<span> </span>banking<span> </span>crisis<span> </span>which<span> </span>occurred<span> </span>in<span> </span>the<span> </span>past<span> </span>decades.<span> </span>After<span> </span>which<span> </span>financial<span> </span>risks<span> </span>remained a<span> </span>major<span> </span>topic<span> </span>of<span> </span>interest<span> </span>globally.<span> </span>The<span> </span>aim<span> </span>of<span> </span>the<span> </span>study<span> </span>was<span> </span>to<span> </span>establish<span> </span>a<span> </span>comparative<span> </span>study<span> </span>among<span> </span>liquidity<span> </span>risk,<span> </span>credit risk and interest rate risk on financial performance of commercial banks listed in Rwanda Stock Exchange. The study was underpinned on financial distress theory, interest rate parity theory, stewardship theory and shiftability theory. Descriptive<span> </span>research<span> </span>design<span> </span>is<span> </span>used<span> </span>in<span> </span>the<span> </span>study.<span> </span>Target<span> </span>population<span> </span>of<span> </span>the<span> </span>study<span> </span>constituted<span> </span>all<span> </span>the<span> </span>banks<span> </span>listed<span> </span>in<span> </span>Rwanda Stock<span> </span>Exchange. Random<span> </span>panel technique for panel data based on period of 2009 to 2018 was key. Data was<span> </span>analyzed through multiple linear regression analysis. Credit risk amongst the sub variables was highly influenced by financial performance which reported a t-value of -5.382 hence<span> </span>the most significant. As<span> </span>contribution<span> </span>to knowledge. It employed both E-views and SPSS software for analysis, which are unique software’s. The results of the study revealed that all three risks had a significant effect on financial performance of commercial banks listed in Rwanda Stock Exchange. <strong>Conclusion: </strong>Out of all the risks considered, interest rate risk had a positive effect on financial performance whereas liquidity risk, and credit risk had a negative effect on financial performance. However, credit risk amongst the sub variables<span> </span>was<span> </span>highly<span> </span>influenced<span> </span>by<span> </span>financial<span> </span>performance<span> </span>which<span> </span>reported<span> </span>a<span> </span>t-value<span> </span>of<span> </span>-5.382<span> </span>hence<span> </span>the<span> </span>most<span> </span>significant. This was followed by interest rate risk and liquidity risk with t values of 2.711 and -2.525 respectively.</span></em></p> <p><strong><em><span lang="EN-GB">Recommendation: </span></em></strong><em><span lang="EN-GB">The result inferred that credit risk amongst the sub variables was highly influenced by financial performance<strong>.<span> </span></strong>Hence<span> </span>the<span> </span>recommendation<span> </span>is<span> </span>that<span> </span>commercial<span> </span>banks<span> </span>should<span> </span>continuously<span> </span>formulate<span> </span>measures<span> </span>that<span> </span>enable them to give special attention to credit risk management and interest rate risk tackling, without denying the intermediation among deposits and loans since any neglect in these will in turn affect the financial performance of commercial banks.</span></em></p> <p><strong><em><span lang="EN-US">Keywords:<span> </span></span></em></strong><em><span lang="EN-US">Liquidity<span> </span>risk,<span> </span>Credit<span> </span>risk,<span> </span>Interest<span> </span>rate<span> </span>risk,<span> </span>Financial<span> </span>Performance,<span> </span>Data<span> </span><span>Panel.</span></span></em></p>
title A COMPARATIVE STUDY AMONG LIQUIDITY RISK, CREDIT RISK AND INTEREST RATE RISK ON FINANCIAL PERFORMANCE OF COMMERCIAL BANKS
url https://doi.org/10.5281/zenodo.15647068