“…Different empirical results have been presented by the author(s) and there are some researchers supporting the effects of macroeconomic variables on NPLs, and they can be presented as follows: Jayaratne and Strahan (1996), Gambera (2000), Domac and Peria (2000), Arpa et al (2001), Kalirai and Scheicher (2002), Shu (2002), Quagliariello (2003), Ranjan and Dhal (2003), Jimenez and Saurina (2006), Ghosh (2007), Bebczuk and Sangiácomo (2008), Cifter et al (2009), Espinoza and Prasad (2010), Dash and Kabra (2010), Bofondi and Ropele (2011), Vogiazas andNikolaidou (2011), Yuksel (2011), Adebola et al (2011), Nkusu (2011, Alper and Anbar (2011), Louzis et al (2012), Swami (2012), Saba et al (2012), Farhan et al (2012), Zeng (2012), Mileris (2012), Macit (2012), Messai and Jouini (2013), Beck et al (2013), Badar et al (2013), Otasevic (2013, Vatansever and Hepsen (2013), Klein (2013), Messai and Jouini (2013), Ahmad and Bashir (2013), Castro (2013), Ebeke et al (2014), Sahbaz andInkaya (2014), Makri et al (2014), Clichici and Colesnicova (2014), Prasanna (2014), …”