Kolawole, Kayode DavidOsemene, O. FlorenceAjayi, M. AdeniyiAjayi, Michael Adebayo2021-03-022021-03-0220192071-2162http://hdl.handle.net/123456789/4395Banks occupy vital position in every economy Nevertheless, there exists corporate governance failure in banks that results largely from customers sophistication and non-performing loans. The study examined credit management and non-performing loans of commercial banks in Nigeria. Ordered probit regression was used test the impact of bank specific control measures on non-performing loans in Nigerian commercial banks and vector autoregressive model was employed to examine the impact of macro-economic variables on non-performing loans in Nigerian commercial banks. The result of the regression analysis revealed that monitoring of loans usage by borrowers has significant impact on non-performing loans at 10 level of significance. The study concluded that bank specific control measures have significant impact on non-performing loans in Nigerian commercial banks. Banks should therefore ensure that credit officers perform periodic follow-ups on borrowers to ensure that loans are used for intended purposes to reduce the incidence of non - performing loans.enLoansManagementNon-performingCommercial banksArticle