Bank-Specific Variables and Financial Performance : A Case of Nepalese Development Banks

The paper is motivated to present the impact of bank-specific variables on the financial performance of Nepalese development banks. The study period is confined to 9 years, starting from the years 2069/2070 to 2077/78. The performance variables under investigation were return on assets (ROA) and return on equity (ROE). The bank-specific variables were capital adequacy, asset quality, management efficiency, and liquidity. The findings of the study showed that management efficiency and liquidity have a positive impact on bank performance whereas capital adequacy and assets quality management has a negative impact on bank performance