http://ar.cou.ac.bd:8080/xmlui/handle/123456789/347 Sun, 06 Sep 2026 22:59:08 GMT 2026-09-06T22:59:08Z http://ar.cou.ac.bd:8080/xmlui/handle/123456789/348 The Effects of Credit Management on the Financial Performance: An Empirical Study of Agrani Bank PLC Mohammad Momin, Abdulla Al This study investigates the effects of credit management on the financial performance of Agrani Bank PLC, a leading state-owned commercial bank in Bangladesh. Given the rising concerns over asset quality in the national banking sector, the research focuses on how credit risk indicators influence profitability, measured by Return on Assets (ROA). The study utilizes secondary financial data spanning a ten-year period from 2015 to 2024. To ensure the reliability of the statistical findings and mitigate the impact of extreme values, the data was Winsorized at the 10% level. The methodology employs a panel data approach, where a Random Effects Model (REM) was selected as the most appropriate estimator based on the Hausman test. The empirical results reveal that Non-Performing Loans (NPL) have a statistically significant negative impact on ROA (p = 0.009), confirming that poor credit quality is the primary driver of declining profitability. Other control variables, including Capital Adequacy Ratio (CAR), Cost to Income Ratio (CIR), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM), showed statistically insignificant relationships with performance during the observed period. The findings suggest that simply maintaining high capital levels is insufficient to guarantee financial stability if credit risk remains unmanaged. The study recommends that Agrani Bank PLC should implement more stringent credit appraisal processes, enhance its loan recovery mechanisms, and prioritize the reduction of classified loans to ensure long-term sustainable growth and improved financial performance. Mon, 20 Apr 2026 00:00:00 GMT http://ar.cou.ac.bd:8080/xmlui/handle/123456789/348 2026-04-20T00:00:00Z