Ngungu, Winfred Ndanu, and Dr. Farida Abdul. “Firm Characteristics and Non-Performing Loans of Commercial Banks in Kenya”. Journal of Finance and Accounting 4, no. 2 (June 8, 2020): 31–47. Accessed September 24, 2025. https://stratfordjournalpublishers.org/journals/index.php/journal-of-accounting/article/view/504.