Journal of Corporate Finance Management and Banking System

Loan loss provisions and their effect on the profitability of commercial banks in nepal

Pramod Dahal, Dr. Rajesh Gurung, Sindhu Regmi, Ramjee Puri — Mon, 05 Jan 2026 00:00:00 +0000

An The study examines how the Loan Loss Provisions influence the profitability of commercial banks in Nepal in terms of the Return on Assets, and Return on Equity. Examining the data of 20 Nepalese commercial banks in 2000/01 to 2023/24, the study concludes that LLPs are significantly negatively correlated with ROA and ROE, which confirms that in spite of its pivotal role in ensuring financial stability, provisions directly lower the profitability in the short term. As the analysis also shows, Non-Performing Assets affect the profitability to a even greater extent than LLPs. However, the Credit to Deposit Ratio had no significant or even negative impact in the models. The research arrives at the conclusion that a balance of proper provisioning against risk and proactive NPA management is a necessary ingredient to both the stability of the Nepalese banks as well as its sustainable profitability.

Factors affecting profitability of life insurance companies

Suraj Khatiwada — Fri, 30 Jan 2026 00:00:00 +0000

The study involves the evaluation and analysis of the effects of independent variables on the profitability of life insurance companies in Nepal. The descriptive research design has been adopted. In this study, descriptive statistics, bivariate correlation and linear multiple regression mode are selected to measure the effects of explanatory variables on the dependent variable. The data are taken from annual reports of selected life insurance companies and other websites. This study is based on the four life insurance companies for the period of FY 2069/70 to 2078/79. In this study, the convenience sampling technique is used. The correlation and multiple regression analysis are used to examine the relationship between independent and dependent variable. In this study, ROA is taken as the dependent variable and ROCE, LR, SIZE, FL and ER are taken as the independent variable. This paper investigates the impact of ROCE, LR, SIZE, FL and ER on profitability of selected life insurance companies. The study reveals that, FL and ROCE have significant positive relation and meanwhile ER has significant negative relation with ROA of life insurance companies.

Customer satisfaction in ai-enabled banking: the roles of preferred banking mode and digital literacy

Syed Salman, Dr. Chaya R — Fri, 06 Feb 2026 00:00:00 +0000

The speedy adoption and integration of Artificial Intelligence (AI) in banking operations and services through platforms like chatbots, mobile banking, and intelligent ATMs have extensively revolutionized customer interactions and banking operations. Although current literature explores the efficiency and customization advantages of Artificial Intelligence in banking operations and services, few studies investigate the main and interaction effects of customer satisfaction through preferred banking mode and digital literacy, especially in developing countries such as India. Focusing on this research gap, the study analyzes the main and interaction effects of Preferred Banking Mode (digital, hybrid, and traditional) and Digital Literacy (low, moderate, and high) on customer satisfaction in the context of AI-enabled banking services. A quantitative, cross-sectional research approach is adopted using a structured questionnaire administered to 390 banking customers in Bangalore. Customer satisfaction is measured using a reliable multi-item Likert scale (alpha = 0.915), and data is analyzed using two-way ANOVA. The results reveal significant main and interaction effects, with higher satisfaction among digitally literate customers using digital banking.

A comparative study of nse and bse market performance

Ruchita Nath, Zainab Khan, Shravani Kasar, Sachin Yadav — Sat, 14 Feb 2026 00:00:00 +0000

The Indian stock market plays a crucial role in the economic development of the country, with the National Stock Exchange (NSE) and the Bombay Stock Exchange (BSE) being the two major stock exchanges in India. Both exchanges contribute significantly to capital formation, liquidity, and investor participation. This study aims to conduct a comparative analysis of the market performance of NSE and BSE in order to examine their efficiency, growth trends, and stability. The study compares the benchmark indices of the two exchanges, namely NIFTY 50 and SENSEX, using secondary data collected from reliable sources such as the official websites of NSE and BSE, Reserve Bank of India publications, and financial databases. The analysis covers a period of five years and employs statistical tools such as average returns, standard deviation, percentage analysis, and graphical representation to evaluate market performance. The findings indicate that both NSE and BSE exhibit similar market movement trends as they are influenced by common economic and global factors. However, NSE demonstrates higher liquidity and trading volume, while BSE continues to maintain its significance due to its historical presence and wide listing base. The study concludes that both exchanges are efficient and play a vital role in the development of the Indian capital market.