Analysis of the factors impacting the negative net accounting result of primary banks

Abstract

This study aims to analyse the factors that explain the negative net accounting result of primary banks in the West African Economic and Monetary Union. It is based on quantitative data. The estimation results show that the increase in the cost of risk and the increase in general operating expenses are the explanatory factors of the negative net accounting result. On the other hand, the increase in interest and similar income positively increases the latter. Operational recommendations have been made to them to control risks of all kinds. There is no funding for this study.