Money and Banking - Science topic

Financial reporting of listed deposit money banks is important for monitoring and to enhance decision making. To be able to achieve these functions it needs to be comparable with information gotten from other reporting entities for the users of account to make meaning from it. Hence, this study is designed to examine the effect of institutional cha...

The study examines the feedback of financial repression to innovations from monetary policy and fiscal policy variables. It tests the Mckinnon-Shaw financial repression hypothesis, and identifies the major drivers of financial repression in Nigeria. The study develops and applies a Vector Error Correction Model, using quarterly data from 2007 to 20...

Businesses across the world have seen tremendous changes as a result of information technology and have drastically altered the way transactions are documented, tracked, and reported in the accounting profession. The study investigated the influence of Computer Assisted Audit Tools and Techniques (CAATTs) on fraud detection in Nigerian Deposit Mone...

Innovations in information technology have increased the demand for computer-assisted approaches in carrying out audit functions in organizations. In the banking industry, the use of computer-assisted audit tools and techniques (CAATTs) by auditors in combating fraud has become necessary, in the face of emerging challenges. Therefore, this study se...

The Nigerian stock market places a high priority on dividends. Investors anticipate receiving a dividend on their capital. Dividends are earnings that can be distributed by companies; dividends that are not distributed could be viewed as retained earnings. This study investigated the moderating effect of firm size and age on the effect of electroni...

This study examines the effect of monitoring mechanisms on corporate environmental accounting disclosure of Nigerian listed Deposit Money Banks (DMB's) for the period of 2009-2018. The population and the sample size of the study consist of the fourteen (14) listed Nigerian DMBs as at 31 st December, 2018. Specifically, the study seeks to find out i...

The issue of how much banks should pay its stockholders, as dividend is one that has been of concern to financial experts and regulatory bodies over time. Banks pay out a greater proportion of their profits, despite their high-risk profile, poor liquidity position, high rate of non-performing loan which has necessitate this study to examines the ef...

Fraud represents a formidable challenge to financial institutions worldwide, imposing not only substantial economic costs but also jeopardizing the trust and integrity upon which these institutions are built. This study, therefore, aimed to investigate the impact of auditing on fraud management in Nigerian deposit money banks in Bayelsa. This study...

This ex post facto research study examines the effect of loan asset classifications and the impacts of substandard, doubtful, and loss loans on the financial performance of listed deposit money banks in Nigeria. The studied Population included all 14 deposit money banks listed on the Nigerian Stock Exchange (NSE) within the period of 2008 to 2019....

This study examines the determinants of financial performance of listed deposit money banks in Nigeria using CAMELS model; capital adequacy, asset quality, management quality, earnings ability, liquidity and sensitivity to market risk. Data were collected from the annual reports and accounts of the nine sampled banks over the period 2005-2012 and a...

The study assessed the effects of service delivery quality on customer satisfaction among deposit money banks in Osun state, Nigeria. Specifically, the objectives were to assess the perceived service delivery quality of deposit money banks, identify the services offered by deposit money banks and evaluate the customer satisfaction of the deposit mo...

This paper studies the relationship between the profitability of Nigeria deposit money banks (NDMB) and their stock price behavior, noting in particular the disparity between banks' profit and stock price. We link Banks share price to the size of total asset, return on average asset (roaa) and return on average equity (roae). Net interest margin (N...

Abstract The study examines the roles of investigative support, expert witness and litigation support as forensic accounting techniques on the financial reporting quality of listed Deposit Money Banks (DMBs) in Nigeria. Data was obtained using a primary source of data collection through administration of well-structured questionnaire to the target...

This paper examines the impact of corporate governance and tax avoidance on Nigerian deposit money banks from 2015 to 2021. The Nigerian Deposit Insurance Corporation reports and annual reports of the banks served as the primary sources of data for the study. For the purpose of data analysis, the study made use of descriptive statistics, a correlat...

The study examined the effects technological alliance and marketing alliance on performance of deposit money banks in Makurdi, Benue State, Nigeria. Primary data was obtained from a sample of 167 respondents with the aid of a systematic questionnaire. Both descriptive (i.e., chart and tables) and inferential (i.e., multiple linear regression) stati...

This study examined the extent of dividend smoothening in Nigeria Deposit Money Ban ks. This is with the intention to investigate the degree at which they pay dividend relative to their earnings. The study used secondary data. The data were gathered from the records of the Nigerian Exchange Group, Central Bank of Nigeria, and banks" finan cial stat...

An unqualified information on the quality of earnings of a corporate organization provides assurances of realistic expectation of its future earnings. It also serves as a tool for negotiations and valuation deals in mergers, takeovers and acquisition. The aim of this study was to find out effect of earnings quality on the efficiency of deposit mone...

Abstract Real earnings management can be influenced by change in financial reporting framework, such as mandatory IFRS adoption. This study examines the effect of mandatory IFRS adoption on real earnings management of Deposit Money Banks (DMBs) in Nigeria using difference-in-difference (D-in-D) design. Panel data regression analysis based on the D-...

Abstract Value relevance of financial reporting can be influenced by change in financial reporting framework. This study examines the effect of mandatory IFRS adoption on value relevance quality of financial reporting of Deposit Money Banks (DMBs) in Nigeria using difference-in-difference (D-in-D) design. Panel data regression analysis based on the...

This research was conducted to determine the impact of corporate governance and tax evasion on Nigerian deposit money banks from 2015 to 2021. The Nigerian Deposit Insurance Corporation (NDIC) reports and annual reports of the banks served as the sources of data for the study. For the purpose of data analysis, the study made use of descriptive stat...

This study examined the compliance rate of Nigerian banks with the guideline of IFRS disclosure requirements and the acceptability of financial reporting practices using the purposive sampling technique. Secondary data was obtained from the annual reports of the selected deposit money banks between 2014 and 2020, and a content analysis was adopted...

The importance of electronic banking and its performance can never be overemphasized and technology industries made it effective and efficient in carrying out transactions on a daily basis. On this note, the paper investigated the empirical effect of electronic banking on bank performance in Nigeria from 2009Q1 to 2023Q1. The paper adopted Dynamic...

In this study, our focus was to explore the effect of customer service delivery on the corporate efficiency of deposit money banks. It sought to establish the effects of consumer education, complaint handling, customer follow-up and customer self-service on corporate efficiency. The study adopted cross-sectional survey research design. Using a stru...

The study examines the influence of financial risk management on the financial performance of Deposit Money Banks in Nigeria. Weak financial risk management and framework of the financial systems led to abysmal banks' financial performance. The panel data of fifteen selected deposit money banks were gathered from their annual income statements from...

This study examines the relationship between intellectual capital and financial performance of selected Deposit Money Banks (DMBs) listed on the Nigerian exchange group. Specifically, the study attempts to find whether intellectual capital elements have significant effect on financial performance of selected DMBs or not in Nigeria. The study uses t...

This study investigates the impact of cashless policy on corporate liquidity with reference to deposit money banks in Nigeria. The study aims to evaluate the impact of each of cashless policy instruments (Point-of-Sales (POS), Automated Teller Machine (ATM), Electronic Funds Transfer (NEFT), and webpayment (WEBPAY) on average liquidity ratio of...

This study examined the relationship between responsibility accounting and corporate sustainability growth using listed deposit money banks as a reference point. Responsibility accounting was measured using Operating Expenses (OE), Net Income (NI), Interest Expense (IE) and Return on Investment (ROI) while corporate sustainability growth was measur...

This study evaluates the effect of artificial brain power on corporate performance of listed deposits money banks in Nigeria. Return on Assets was used as dependent variable while Automated Chatbot (CHATBOT), Deep Learning Machine (DLM), i-Comply (ICOMP) and Machine Learning Solution (MLS) were used as independent variables. A sample of 10 deposit...

The study examines the roles of investigative support, expert witness and litigation support as forensic accounting techniques on the financial reporting quality of listed Deposit Money Banks (DMBs) in Nigeria. Data was obtained using a primary source of data collection through administration of well-structured questionnaire to the targeted respond...

This study examined the relationship between digital marketing strategies and service performance of deposit money banks in Nigeria. This study adopted a cross-sectional survey and correlation investigation to establish relationship between sales force training and employee performance of of insurance firms in a non-contrived setting. The populatio...

This study investigated the relationship brand recognition and customer patronage of deposit money banks in Port Harcourt. The population of the study was 24 deposit money banks. All the firms were studied. 3 copies of questionnaire was distributed 3 respondents in each deposit money bank. The respondents included customer relationship managers, bu...

This study examined effects of internal control systems on financial reporting quality of Deposit Money Banks in Nigeria. The study specifically examined impact of control environment (CE), risk assessment (RS), control activities (CA), information communication (IC), and monitoring (MON) on financial reporting quality (FRQ). The population of the...

The goal of this study is to provide empirical evidence about the impact of commercial bank Treasury bill subscription, monetary policy rate, liquidity ratio, and cash reserve ratio on the profitability of Nigerian deposit money banks. The ex post facto research design was adopted for this investigation. Ordinary Least Square was utilized for a reg...

Despite the efforts of stakeholders to improve employee performance in the banking sector through educational programs and trainings, the quality of service delivery in the commercial banks is still suboptimal in Nigeria. The study therefore examined the effect of career development techniques on employee performance in deposit money banks in Niger...

Cloud accounting is gaining attraction because of the inadequacies of traditional accounting approaches and as a result it is seen to lead to considerable increase in productivity because it helps accountants in small and medium business to provide quality financial reporting to their customers and arrangements on their money related issues. In the...

The increasing failure of banks has made it important to seek for ways to enhance its value in order to attract investors and potential investors. To make this reality, scholars have argued from various quarters that the people who manage the banks must be adequately compensated if the desired value needs to be achieved. Therefore, the study examin...

This study examined the relationship between managerial resilience and organizational effectiveness of deposit money banks in Rivers State, Nigeria. Cross sectional research design was adopted in studying sixteen (16) of these institutions. Our respondents were managerial employees constituting the population of the study. From the field survey, we...

The study examined the effect of financial products marketing on the Performance of deposit money banks (DMBs) in Nigeria, for the duration of 2008-2022 which is 20years. The secondary data (time series) was gotten from Central Bank of Nigeria (CBN) Statistical Bulletin and Nigeria Deposit Insurance Corporation (NDIC) for the duration under review....

Existing empirical literature on cashless banking is one that is quite scanty in the developing countries including Nigeria. Reviews of empirical studies on cashless policy indicate that a lot of prior studies focused on the adoption, prospects and benefits and challenges of cashless policy. This study on the other hand is aimed at investigating th...

This study examined the effect of corporate governance on capital buffer of Deposit Money Banks in Nigeria. The population for this study comprised twenty-four listed DMBs. Purposive sampling was used in this study for selecting 11 Deposit Money Banks whose stocks were actively traded on the stock market during the sample period and for which perti...

This paper examines the effect of dividend policy on financial performance of listed deposit money banks in Nigeria. The data were collected from seven listed money deposit banks for a period of seven years from 2015 to 2021. The result indicates that dividend per share significantly and positively influenced the financial performance of listed dep...

The centerpiece of working capital management is about striking a balance between profitability and liquidity.This research work assessed the working capital management's effect on the financial performance of ten (10)listed banks between 2012 and 2021 in Nigeria. Specifically, the research investigated the effect of borrowers' collection period, c...

In recent times, there have been calls by scholars and experts for the need to investigate the influence of human capital development (HCD) on the workforce’s innovativeness and the sustainability of businesses. To respond to this call for empiricism, this study examines the impact of human capital developments (HCD) on deposit money banks’ (DMBs’)...

This study will be establishing how corporate non-financial performance could be affected by the green pay/reward techniques among banks that concentrate in deposit of money alone in the entire South-West geopolitical area of Nigeria. We adopted quasi-experimental survey research design by looking at the managerial staff of those banks as our popul...

This study investigated the impact of customer complaints and feedback management on customer retention in deposit money banks in SouthEastern Nigeria. The specific objectives were to determine the impact of customer complaints management on customer retention in deposit money banks in SouthEastern Nigeria and also, to ascertain the impact of custo...

The environment is a major force that businesses must deal with if they want to do well. In recent years, it has attracted the attention of governments, managers, policymakers, scholars, financiers, and investors. Even though, there is a lot of empirical literature on the quality of environmental reporting, most of these studies were done in countr...

This paper critically considered the relationship amid private sector deposits and the performance of deposit money banks in Nigeria for the period 1990-2019. Private Sector Deposits was proxied by demand deposits, Deposit Savings and time deposits, while Performance was proxied by Return on Assets of all deposit money banks in Nigeria for the peri...

This study examined the prospects of adopting contemporary performance measures and how it affects sustainability reporting in Deposit Money Banks in Nigeria. This was achieved by using the traditional measures of performance that are normally found on the banks published annual reports and comparing it to other contemporary measures of performance...

This study examined the relationship between leadership style and organizational performance of deposit money banks in Rivers State, Nigeria. The study adopted the cross sectional survey design and a total population of five hundred and ninety-four managers and supervisors of nineteen (19) deposit money banks that are licensed with international an...

The study assessed the announcement of accounting performance variable predictory power on share prices of listed Deposit Money Banks in Nigeria. The study adopted an ex-post facto research design to assess the relationship between return on equity, return on assets, price-earnings ratio, and earnings per share-on-share prices of deposit money bank...

Objective: This paper examines the effects of CEO attributes on risk disclosure by 112 listed firms in Nigeria over a period of 10 years (2012-2021). Methods: The CEO attributes used include nationality, ownership, gender, turnover, and tenure; while risk disclosure is measured by a dummy variable, which is 1 if disclosed or else 0. The Multiple Re...

The influence of capital structure on the market value of listed Nigerian deposit money banks (DMBs) was examined by this study. The research design adopted was the longitudinal design. Data on the market value as well as capital structure were derived from secondary sources; annual reports of the sampled banks for the years 2012 to 2020. Purposive...

The present study investigated the impact of Fintech on the performance of Nigerian banks, focusing on United Bank for Africa (UBA) and Zenith Bank as case studies. In this study, the secondary used data are collected from the banks' quarterly report and payment information system from the Central Bank of Nigeria statistical bulletin from 2012 to 2...

Corporate diversification plays an important role in strategic decision-making, especially when it comes to corporate expansion and growth. This study examined the impact of corporate diversification on the financial performance of deposit money banks listed on the Nigerian Stock Exchange. The study covered a ten-year period, from 2010 to 2019, and...

The study investigated how public domestic debt impacted private investments in Nigeria. The secondary data covered from 1990 to 2022 and the time series data was obtained from the statistical bulletin of the Central Bank of Nigeria (CBN). Also, the Auto-regressive Distributed Lag (ARDL) approach and the error correction model (ECM) were used for t...

The extant management literature considers the creative and innovative ingenuity of the human resource (HR) as a critical success factor for achieving corporate goals, yet the contribution of investment in HR and their disclosure towards enhancing corporate financial performance (CFP) is still controversial among researchers and industry practition...

This study examined credit risk management and return on equity of Nigerian deposit money banks (DMBs) twelve (12) years (2010–2021) post-adoption of the common accounting year-end as mandated by the Central Bank of Nigeria (CBN) in 2009. Our data set comprises independent variables of capital adequacy ratio (CAR), liquidity ratio (LQR), loan-to-de...

This study examined digital marketing channels and brand performance of deposit money banks in Port Harcourt. The study adopted a correlational survey research design. The population of this study consists of customers of the twenty (20) deposit money banks operating in Port Harcourt. A structured questionnaire distributed to 250 respondents sample...

Chebyshev polynomials of the first kind have long been used to approximate experimental data in solving various technical problems. Within the framework of this study, the dynamics of shares of eight Czech enterprises was analyzed by the Chebyshev polynomial decomposition: CEZ A.S. (CEZP), Colt CZ Group SE (CZG), Erste Bank (ERST), Komercni Banka (...

Dividend Policy (DP) is the relationship that exist between retained earnings and dividend pay-out, it is one of the financial management decision. Company Income Tax (CIT) is perceived to adversely affect Dividend Yield (DY) in as much as it reduces the profits available for shareholders. Many researches had been conducted on DP but not many consi...

This study assessed the main determinants of financial performance of the Deposit Money Banks (DMBs) in Nigeria. This study considered bank specific variables, macroeconomic variables in addition to some other control variables over the period from 2009 to 2021. The study employs Fixed Effects Model and Random Effects Model for panel data regressio...

This study examines the impact of board characteristics on the financial performance of Nigerian deposit money banks, specifically focusing on the return on equity (ROE) of these institutions. The results indicate that board tenure as a fixed variable did not have a significant impact on ROE, as the p-value (0.1714) exceeded the critical value of 5...

This study examines the effect of consolidation of Deposit Money Banks (DMBs) on credit access risk in rural areas of Nigeria after a decade of the consolidation exercise. Secondary data on total value of credits to rural areas was obtained from the CBN bulletin for the period 1994 to 2014. This period includes 10 years of pre consolidation and 10...

The study identified the various strategic planning practices adopted by Nigerian banks and also examined the impacts of Strategic Plans on Corporate Performance. Primary data was used for the study. Lagos metropolis was used as the area of the study because 20 banks out of 21 post consolidated banks have their head offices in Lagos. Ten banks list...

In this study, the empirical impact of loans to the private sector on Nigeria's economic growth from 1981 to 2021 is evaluated. The impact of CPS on Gross Domestic Product Growth (GDPG) was examined using series data and the ordinary least squares technique. Credit to the private sector, lending rate, and deposit money bank's assets were used as in...

This study looks at how risk management practices have an impact on the bottom lines of Nigeria's deposit money institutions. First Bank of Nigeria, Access Bank, GTB, UBA, and Zenith Banks' yearly reports served as the basis for the study's time range of 2016-2021. Risk management was treated as an abstraction in this study, with credit risk, liqui...

The study analyzed the cost efficiency of a subset of Nigerian listed financial firms and looked at the impact of corporate governance on the subset of listed financial enterprises. Additionally, it evaluated how corporate governance affected the chosen listed financial organizations in Nigeria taking into consideration capital structure and cost e...

This study assessed relationships amongst four dimensions of integrated marketing channels and communication and customer based brand equity for bank service with brand attitude for bank service as a mediator. To accomplish the objectives of the research, quantitative data were collected via a structured questionnaire from 111 customers of Deposits...

Risks inherent in banking businesses should be managed to prevent financial losses to the sector’s stakeholders and negative externalities to the global economy. To this end, this study examines the effect of risk management on the performance of deposit money banks in Nigeria. A sample of eight (8) deposit money banks with international authorizat...

The study analyzed the effects of internet banking payments system innovations on the growth of access to loans of deposit money banks (DMB) in Nigeria using annual data from 2004 to 2021 proxies by mobile banking/payment and electronic/internet payment as internet banking payment system and total loans disbursement of DMB as proxy of growth of acc...

The study examines the impact of agricultural funding on Nigeria's efforts to reduce rural poverty. Multiple regression analysis was used to assess the data that were taken from the Central Bank of Nigeria's (CBN) Statistics Bulletin for this study. The dependent variable was real gross domestic product, and the independent variables were governmen...

The study examined the effect of fraud on bank performance in Nigeria. The specific objectives were to: investigate the relationship between the number of frauds and bank performance in Nigeria, assess the relationship between the amounts lost to frauds and bank performance in Nigeria and to examine the relationship between the numbers of staff inv...

It is no doubt that innovations have brought so many transformations in virtually every area of human endeavors. It is expected, for instance, that with the innovations by the Nigerian banking system, the performance of the banks will be enhanced. Our study was focused on financial innovation in the Nigeria banking sector and to examine the effect...

Commercial banks accept deposits and lend money for investment and consumption. This study used five (5) first-tier banks in Nigeria as a case study to analyze the effects of credit risk management on the financial performance of commercial banks. The study examined fifteen (15) years' worth of panel data (from 2005 to 2019), taken from the audited...

The work examined the Impact of financial inclusion on economic growth in Nigeria from 1990-2020. The objectives of the study are to examine the Impact of financial inclusion on economic growth of Nigeria and to examine the causality relationship between financial inclusion and economic growth of Nigeria. Ordinary Least Square Method (OLS) regressi...

Risk oversight by bank boards has become complex due to the evolving nature of risk and thus the need for risk committees to effectively and adequately monitor bank risktaking. The risk taking capability of a financial institution is largely a function of its risk management committee composition. While studies have examined the effect of risk comm...

The widely publicized corporate accounting scandals perpetrated under the watchful eye of audit committee despite their roles and function-ns in financial reporting processes, casts doubt in the minds of users on its relevance and credibility. This study examines the moderating role of board independence on the relationship between audit committee...

The purpose of this work is to examine the interaction of members of the board with financial knowledge on the association among capital structure with firm financial performance in the Nigeria DMBs. Empirical studies were reviewed to scrutinize the upshot of capital structure in connection to the performance of firms. As the result of the foregoin...

Due to global advancements and increasing demands for more efficient services, governments are facing pressure to deliver higher quality services at the appropriate time, which has led to currency redesigning in Nigerian banks. This study investigates the impact of currency redesigning on money deposited in Nigerian banks, with a focus on security,...

The study examines the determinants of deposit money banks (DMBs) profitability in Nigeria between the periods of 2001-2017. The determinants (internal and external) are Nonperforming Loans (NPLs), Capital Adequacy (CA), Inflation Rate (INFLR), Interest Rate (INTR) and Gross Domestic Product (GDP)) while profitability was proxied with Return on Ass...