Study of Non Performing Assets in Selected Indian Banks

The gradual transition towards international accounting standards, income recognition and asset classification has made management of NPA as one of the toughest problem in the decade for the banks. NPAs affect the banks on its solvency, profitability and liquidity. The major aim behind this research is to find out the bank employee perception towards the occurrence of NPA in SBI, ICICI, Axis and PNB. A structured questionnaire was floated amongst the bank employees to find out their perception towards occurrence of NPA. It also highlights the various variables that impact the NPA and the suggestions for speedy recovery of the same. ANOVA test has been adopted to test these variables that affect the occurrence of the NPA. The findings include lack of experienced staff and absence of quality information of the borrower has led to the present situation in the banks.