banks play important roles in promoting national development. in order to provide efficient services and to perform their statutory roles effectively, banks are required to comply with established standards. in nigeria, the statement of accounting standards (sas), companies and allied matters act (cama) and the central bank of nigeria’s directives and regulations provide guidelines to banks in ...

One of the most significant threats to the economy of a nation is the bankruptcy of its banks. This study evaluates the susceptibility of Nigerian banks to failure with a view to identifying ratios and financial data that are sensitive to solvency of the bank. Further, a predictive model is generated to guide all stakeholders in the industry. Thirty quoted banks that had published Annual Report...

This study determined the value relevance of assets and liabilities after the adoption of IFRS among listed Nigerian firms. Ohlson Model (1995) model of stock price regressions tested the relationship between assets and liabilities with the stock price, which has been widely adopted by accounting researchers. A sample of 126 firms listed in Nigeria stock market is used for the study. Data is co...

Studies on topical issues affecting the Nigerian economy are published in order to communicate the results of empirical research carried out by the Bank to the public. In this regard, the findings, interpretation, and conclusions expressed in the papers are entirely those of the authors and should not be attributed in any manner to the Central Bank of Nigeria or institutions to which they are a...

Banks play important roles in promoting national development. In order to provide efficient services and to perform their statutory roles effectively, banks are required to comply with established standards. In Nigeria, the Statement of Accounting Standards (SAS), Companies and Allied Matters Act (CAMA) and the Central Bank of Nigeria’s directives and regulations provide guidelines to banks in ...

This paper examines the impact of the global financial crisis on the Nigerian financial system. The paper documents extensive evidence to show that the immediate past governor of Central Bank of Nigeria was puerile in preventing the global financial crisis from having adverse effect on the Nigerian economy. As a result, the Nigerian capital market was seriously hit by the crisis. The prices of ...

this study determined the value relevance of assets and liabilities after the adoption of ifrs among listed nigerian firms. ohlson model (1995) model of stock price regressions tested the relationship between assets and liabilities with the stock price, which has been widely adopted by accounting researchers. a sample of 126 firms listed in nigeria stock market is used for the study. data is co...

Research investigating internationalisation process of service firms from developing countries is limited. This paper draws on extant work on internationalisation of the firm, services’ internationalisation and proposes conceptual framework that investigates the internationalisation process of three leading Nigerian banks namely; Zenith Bank Nigeria (ZBN)Plc, First Bank of Nigeria (FBN) Plc and...

Organizations have been collecting data for decades, building massive data warehouses in which to store the data. Even though this data is available, very few of these organizations have been able to realize the actual value stored in it. The question these organizations are asking is how to extract meaningful data and uncover patterns and relationship from their databases. This paper presents ...

The study evaluated the major constraints hampering the effective functioning of the Nigerian Agricultural Cooperative and Rural Development Bank (NACRDB) in Kogi State, Nigeria. Using the food crop farmers as a case study, a multi-stage random sampling technique was used to select three agricultural zone in Kogi State ( zone A, B, and C).Primary data were collected through the use of structure...