Sample selection
| Number of listed banks in the Nepal stock exchange (NEPSE) in 2014 | 113 | |||
| Excluded (−) | Banks with no available complete annual reports | 3 | ||
| Banks involved with significant mergers or reconstruction | 29 | |||
| Total listed banks included in the study | 81 | |||
| Added (+) | Public commercial bank (Rastriya Banijya Bank) | 1 | ||
| Final sample of banks in the study | 82 | |||
| 113 | ||||
| Excluded (−) | Banks with no available complete annual reports | 3 | ||
| Banks involved with significant mergers or reconstruction | 29 | |||
| 81 | ||||
| Added (+) | Public commercial bank (Rastriya Banijya Bank) | 1 | ||
| Final sample of banks in the study | 82 | |||