Banking Industry and Non-Performing Assets:A Literature Review

The purpose of the present study is to evaluate existing studies on the ferocious issue of Non-performing assets in banking sector. The banks are facing NPA issue worldwide, yet the concern is more severe in developing countries. The main objective is to encapsulate the different perspectives available in the literature related to NPA. The paper segregates the available literature into different sections to get an in-depth analysis regarding the composition, determinants and the other related aspects of NPA. The study provides the research gaps that prevail in the area of NPA with a focus to unveil the future research which can add value to the literature in this context. The study reveals that despite a wide available literature, a comprehensive analysis on NPA may not only help to recognise the problem well but also pave the path towards proper handling it. The uniqueness of the paper lies in the fact that the major studies on the issue of NPA form the part of the study with the wider scope of unresearched areas as well.