CREDIT RISKS AND FACTORS LEADING TO A DECREASE IN ASSET QUALITY: ANALYSIS BASED ON FOREIGN EXPERIENCE

Authors

  • Rasulov Mukhammad Bobur Fazliddin ugli

    Independent Researcher of TSUE

    Author

Keywords:
Credit risk, asset quality, NPL, IFRS 9, ECL, macroeconomic factors, macroprudential policy, restructuring, latent risk, bank stability.
Abstract

This article provides a comparative analysis of macroeconomic factors, institutional conditions, and prudential mechanisms that influence the dynamics of credit risks and non-performing loans (NPL). The study reveals the institutional interpretation of the differences between "lag effect," IFRS 9 and expected credit loss (ECL) reserves and NPL. The obtained results indicate the need to strengthen the structure of the loan portfolio and proactive risk monitoring in the banking system of Uzbekistan.

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Published
2026-01-19
Issue
Vol. 2 No. 1 (2026)
Section
Articles
License
Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

CREDIT RISKS AND FACTORS LEADING TO A DECREASE IN ASSET QUALITY: ANALYSIS BASED ON FOREIGN EXPERIENCE. (2026). Eureka Journal of Business, Economics & Innovation Studies, 2(1), 47-58. https://eurekaoa.com/index.php/6/article/view/208