标题：Effect of Banking Internal Controls on Reducing Non-Performing Loans in Commercial Banks in Kosovo Using Linear Regression Model and Mediation Analysis
期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2021
卷号：25
期号：1
页码：1-8
语种：English
出版社：The DreamCatchers Group, LLC
摘要：The purpose of this research is to identify the effect of internal banking controls as mediation variables on reducing non-performing loans in banks in Kosovo. The methodology used in this research paper is the linear regression model and mediation analysis. Non-performing loans are determined as dependent variable and lending interest rate as independent variable whereas detective control, preventive control and corrective control are used as mediation variables.
