Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 208

Full Length Research Paper

The factors influencing bank credit risk: The case of Tunisia

Nabila Zribi1* and Younes Boujelbène2
1Faculty of Economics and Management of Sfax. University of Sfax-Tunisia. Route Saltania 4 Km, 3081 Sfax-Tunisia. 2Faculty of Economics and Management of Sfax. University of Sfax-Tunisia. Higher Institue of Business Administration of Sfax. Route from the Areport  4 Km, Sfax. BP1013-3018 Sfax-Tunisia.
Email: [email protected]

  •  Accepted: 24 June 2011
  •  Published: 31 August 2011

Abstract

This paper aims to examine the determinants of bank credit risk in Tunisia, being an emergent country. Our sample includes ten commercial banks over the period of 1995 to 2008. The paper takes into account both macroeconomic factors and microeconomic variables that are likely to influence credit risk. Overall, the results show that the main determinants of bank credit risk in Tunisia are: ownership structure, prudential regulation of capital, profitability and macroeconomic indicators.

 

Key words: Bank credit risk-taking, bank’s characteristics, ownership structure, capital regulation, emerging country.

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This article is published under the terms of the Creative Commons Attribution License 4.0

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