DIRECTIONS The study has three limitations

The gap

Evidence profile

Sourced from the recommendations and limitations of the source papers, classified as general, spanning 3 journals.

Supporting evidence — 3 representative gaps

• Non-Performing Loans and Profitability of Deposit Money Banks in Nigeria (2026) · IIARD INTERNATIONAL JOURNAL OF BANKING AND FINANCE RESEARCH · doi

  1. Bank management should enhance risk management strategies and strengthen loan recovery processes to mitigate the impact of non-performing loans on profitability. Implement advanced monitoring systems to detect early signs of loan defaults. 2. Regulators should develop and enforce stricter guidelines for loan provisioning and risk management to ensure banks maintain adequate buffers against potential losses. Regularly review and update regulatory frameworks to address emerging financial challenges. 3. Investors should monitor banks' non-performing loan metrics and their impact on profitability. Use this information to make informed investment decisions, focusing on institutions with robust risk management practices and effective asset quality control. IIARD – International Institute of Academic Research and Development Page 42 IIARD International Journal of Banking and Finance Research E-ISSN 2695-1886 P-ISSN 2672-4979 Vol 12. No. 6 2026 www.iiardjournals.org REFERENCES Admati, A. R., & hellwig, M. F. (2013). The bankers' new clothes: what's wrong with banking and what to do about it. Princeton university press. Akinola, H.O. (2015). Capital adequacy and bank performance in Nigeria. Journal of Economics, 34(9), 12-19. Altunbas, Y., Carbo, S., Gardener, & Molyneux, P. (2007). Examining the relationships between capital, risk, and efficiency in European banking. European financial management, 13(1), 49-70. Balogun, K. (2020). Bank lending and bank performance in nigeria. Journal of Accounting and fianace 12(2), 37-49. Basel Committee on Banking Supervision. (2006). International convergence of capital measurement and capital standards. Bank for international settlements. Basel Committee on Banking Supervision. (2010). Basel iii: A global regulatory framework for more resilient banks and banking systems. Bank for international settlements. Berger, A. N., & Bouwman, C. H. S. (2013). How does capital affect bank performance during financial crises? Journal of financial economics, 109(1), 146-176. Berger, A. N., & Deyoung, R. (1997). Problem loans and cost efficiency in commercial banks. Journal of banking & finance, 21(6), 849-870. Berger, a. N., & Mester, l. J. (1997). Inside the black box: what explains differences in the efficiencies of financial institutions? Journal of banking & finance, 21(7), 895-947. Brown, K., & moles, P. (2014). Credit risk management. Edinburgh business school, heriot-watt university. Bushman, R. M., & Williams, C. D. (2012). Accounting discretion, loan loss provisioning, and discipline of banks’ risk-taking. Journal of accounting and economics, 54(1), 1-18. Caprio, G., & klingebiel, D. (2003). Episodes of systemic and borderline financial crises. World bank research dataset. CBN. (2018). Annual report. Central bank of Nigeria. Chen, X., Skull

  generalrecommendations
  Keywords: bank banking journal management risk financial loan banks international capital finance performance nigeria economics accounting
• THE PREDICTABILITY OF SILICON VALLEY BANK'S BANKRUPTCY: AN ANALYSIS USING THE CAMELS RATING SYSTEM (2026) · Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi · doi

  DIRECTIONS The study has three limitations. Firstly, the study period of four years (from 2019 to 2022) might not include the structural risks built up before the period of 2019. Secondly, the study only focuses on the CAMELS ratios without considering other potential risk indicators, such as off-balance-sheet risk, derivative risk, and macroeconomic stress factors. Thirdly, the comparison of the results with the sector's averages is limited by the availability of data for the quality of management indicators. Further research potential lies in the use of various financial indicators, post-bankruptcy recovery models, and the application of machine learning algorithms for risk estimation. Further research can also be conducted 9 in terms of assessing the effectiveness of bank strategies in managing sectoral risks and mitigating market risks so that models can be developed to identify best practices in managing sectoral and market risks. The research can also be conducted in a way that more efficient early warning systems can be developed that can be used by banks to effectively manage sectoral risks. 10 REFERENCES Akbalık, M., & Sırma, İ. (2014). Foreign bank efficiency in Turkey: An application of data envelopment analysis. The Journal of Financial Research and Studies, 4(8), 1-16. https://izlik.org/JA92GH95AE Akhtar, S., Azmi, S. N., Khan, P. A., Jan, A. A., & Ansari, Z. (2024). Unveiling the financial landscape: Analyzing profitability, productivity, and efficiency of banks in an emerging economy using the CAMELS framework and panel analysis. Cogent Business & Management, 11(1), 2399747. https://doi.org/10.1080/23311975.2024.2399747 Al-Sowaidi, A.S., & Faour, A.M.W. (2023). Causes and consequences of the Silicon Valley Bank collapse: examining the interplay between management missteps and the federal reserve's floundering decisions. Journal of world economic research, 12(1), 38-46. https://doi. org/10.11648/j.jwer.20231201.15 Aranca, (2023). Loans to deposits ratio: Public listed US Banks. https://www.aranca.com/data_insight/pdf/Data-Insights- Report-Loans-to-Deposits-Ratio-Public-Listed-Banks.pdf, (12.06.2024). Baba, N., & Packer, F. (2009). From turmoil to crisis: Dislocations in the FX swap market before and after the failure of Lehman Brothers, Journal of International Money and Finance, 28(8), 1350-1374. https://doi.org/10.1016/j. jimonfin.2009.08.003 Bauer, P.W., Berger, A.N., Ferrier, G.D., & Humphrey, D.B. (1998). Consistency conditions for regulatory analysis of financial institutions: A comparison of frontier efficiency methods, Journal of economics and business, 50, 85–114. https://doi.org/10.1016/S0148-6195(97)00072-6 Bayramoğlu, M.F., & Gürsoy, İ. (2017). Individual and sectoral risk ratings of deposit banks in Turkey: An application of CAMELS analysis. Journal of Management & Economics Research, 15(1), 1-19.

  generallimitationsevidence 5/5
  Keywords: https risks risk banks journal management financial sectoral camels indicators application bank market efficiency period
• Credit Risk Management and Financial Performance: Evidence from Listed Deposit Money Banks in Nigeria (2026) · Zenodo (CERN European Organization for Nuclear Research) · doi

  The recommendations are presented in line with the three specific objectives of the study. The study found that the Non-Performing Loan Ratio (NPL) has a negative but statistically insignificant effect on Return on Equity. Although the effect was not significant, rising non- performing loans remain a potential threat to banks' profitability and financial stability. Therefore, it is recommended that listed Deposit Money Banks should strengthen their credit appraisal procedures, borrower screening mechanisms, and loan monitoring systems to minimize loan defaults. Banks should also deploy advanced credit risk assessment tools, early warning systems, 398 AMERICAN JOURNAL OF MULTIFUNCTIONAL PUBLISHING Volume – 3 | Issue – 7 |2026|ISSN: 2997-3287 and regular loan portfolio reviews to detect distressed loans promptly and improve loan recovery rates. The findings revealed that the Cash Reserve Ratio (CRR) has a positive and statistically significant effect on Return on Equity. Based on this result, it is recommended that Deposit Money Banks should continue to maintain prudent liquidity management practices and comply fully with the Central Bank of Nigeria's cash reserve requirements. At the same time, bank management should efficiently manage the portion of funds available for lending and investment to maximize profitability without compromising liquidity. The Central Bank of Nigeria should also formulate reserve requirement policies that promote financial system stability while allowing banks sufficient flexibility to support productive lending activities. The study established that the Solvency Ratio has a negative and statistically significant effect on Return on Equity. Consequently, it is recommended that bank management should maintain an optimal solvency level that satisfies regulatory requirements while ensuring efficient utilization of financial resources. Rather than holding excessive capital in low-yield assets, banks should allocate resources to quality, income-generating investments that enhance shareholders' returns without compromising long-term financial stability. Regulators should also encourage capital optimization strategies that strengthen resilience while supporting sustainable profitability. References: 1. Addou, K. I., Boulanouar, Z., Anwer, Z., Bensghir, A., & Ramadilli Mohammad, S. M. (2024). The impact of basel III regulations on the solvency and credit risk-taking behavior of Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 17(5), 915–935 2. Adesola, O., & Oyeniran, I. A. (2026). Credit risk management and financial deposit money banks in Nigeria. International Journal performance of of Research and Innovation in 8678–8691.

  generalrecommendationsevidence 5/5
  Keywords: banks loan financial management effect credit bank ratio statistically return equity significant profitability stability recommended

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