alexa The Evolution of Non-Performing Credit Limits During Crisis Period, Using Unique Accounting Data | OMICS International| Abstract
ISSN: 2168-9601

Journal of Accounting & Marketing
Open Access

Like us on:

Our Group organises 3000+ Global Conferenceseries Events every year across USA, Europe & Asia with support from 1000 more scientific Societies and Publishes 700+ Open Access Journals which contains over 50000 eminent personalities, reputed scientists as editorial board members.

Open Access Journals gaining more Readers and Citations
700 Journals and 15,000,000 Readers Each Journal is getting 25,000+ Readers

This Readership is 10 times more when compared to other Subscription Journals (Source: Google Analytics)
All submissions of the EM system will be redirected to Online Manuscript Submission System. Authors are requested to submit articles directly to Online Manuscript Submission System of respective journal.
  • Research Article   
  • J Account Mark 2019, Vol 8(1): 308
  • DOI: 10.4172/2168-9601.1000308

The Evolution of Non-Performing Credit Limits During Crisis Period, Using Unique Accounting Data

Vasileios Giannopoulos*
Department of Business Administration, University of Patras, Rio-Patras, Greece
*Corresponding Author : Vasileios Giannopoulos, Department of Business Administration, University of Patras, Rio-Patras, Greece, Tel: +306942547065, Email: [email protected]

Received Date: Oct 05, 2018 / Accepted Date: Jan 24, 2019 / Published Date: Jan 31, 2019

Abstract

The purpose of this paper is to study the effect of independent variables in identifying non-performing loans during crisis period, using a binomial logistic regression. We use a unique data of small business loans granted by one of the four systemic banks of Greece. Specifically we study a sample of credit limits granted to micro and small enterprises. Νon-performing loans significantly increased as the recession of Greek economy deepens. Moreover we find that in general the variables affect in the same way the creation of non-performing loans during the studied period. Specifically, binomial logistic regression shows a positive correlation between non-performing loans and factors “Adverse” and “Age”. In contrast, we find a negative correlation between the probability of classifying a loan as non-performing and the independent variables “Collateral”, “Own Facilities”, “Property” and “Years of operation”. Finally the predicted performance of the binomial logistic regression reduced as the crisis deepens.

Keywords: Banks; Non-performing loans; Micro and small enterprises; Credit scoring; Binomial logistic regression; Economic crisis

Citation: Giannopoulos V (2019) The Evolution of Non-Performing Credit Limits During Crisis Period, Using Unique Accounting Data. J Account Mark 8: 308 Doi: 10.4172/2168-9601.1000308

Copyright: © 2019 Giannopoulos V. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.

Select your language of interest to view the total content in your interested language

Post Your Comment Citation
Share This Article
Relevant Topics
Article Usage
  • Total views: 377
  • [From(publication date): 0-0 - Nov 21, 2019]
  • Breakdown by view type
  • HTML page views: 344
  • PDF downloads: 33
Top