0704-883-0675     |      dataprojectng@gmail.com

THE IMPACT OF ACCOUNTING INFORMATION ON LENDING DECISION OF COMMERCIAL BANKS IN NIGERIA

  • Project Research
  • 1-5 Chapters
  • Abstract : Available
  • Table of Content: Available
  • Reference Style: APA
  • Recommended for : Student Researchers
  • NGN 3000

ABSTRACT

Most banks operating in Nigeria today are finding an increasing number of loans in their portfolios that have gone sour. The reasons for this undesirable situation vary as a result of bad loan decision at inception, deterioration later on or simply the effects of the economy. However, literature in the field of accounting has shown that accounting information is helpful in decision making not only in all spheres of business but also at all levels of management. This study, therefore investigates the impact of accounting information on lending decision in Nigerian commercial banks. To this end, two hypotheses were developed and tested at 5% level of significance using the nonparametric chi-square test. Then data used in the tests of the hypotheses were derived mostly through the administration of structured questionnaire to the 25 commercial banks that fall within the sample frame. These data supplemented by personal interviews with the respondents, were used to support the analysis to arrive major findings. Interviews with lending officers were held with a view to: Seeking practical insight into lending in commercial banks which only such interviews could provide: Gather information for refining lending principles and techniques in an effort to make them more applicable in commercial banks. Examine current practices as an aid in judging the relevance of accounting information that were thought to be applicable in banking lending. Following a detailed analysis of the responses to the questionnaire, the major findings of this study are summarized as follows: Accounting information is a necessary ingredient in bank lending decision. Accounting ratios enriches the decision making ability of lending officers, by providing them with pertinent information. The lending policy of Nigeria commercial banks revolve around the minimization of load defaults and the maximization of profit. Finally, other important areas for further research were suggested.





Related Project Materials

BITUMINOUS STABILIZATION OF LATERITE MODIFIED WITH LIME FOR USE AS PAVEMENT MATERIALS

Excerpt from the Study

In an effort to improve the suitability of lateritic soil as a pavement material, the air dried s...

Read more
THE ROLE OF EARLY CHILDHOOD EDUCATION (ECE) IN FOSTERING CRITICAL THINKING SKILLS AMONG NIGERIAN CHILDREN

Abstract: This research examines the role of early childhood education (ECE) in fostering critical thinking...

Read more
INTERNAL CONFLICTS IN NIGERIAN UNIVERSITIES; SOURCES, EFFECTS AND RESOLUTIONS

ABSTRACT:- This study was carried out to examine the internal conflicts in Nigerian universities; sources, effect...

Read more
IMPACT OF LEARNING ENVIRONMENT ON STUDENTS ACADEMIC PERFORMANCE

ABSTRACT

This research work centered on the influence of learning environment on the academic performan...

Read more
BROADCAST MEDIA AND SALES PERFORMANCE OF FAST MOVING CONSUMER GOODS IN PORT HARCOURT

ABSTRACT

The aim of this study is to examine broadcast media and sales performance of fast moving consu...

Read more
THE ROLE OF BUSINESS ANALYTICS IN RISK MANAGEMENT

Abstract: THE ROLE OF BUSINESS ANALYTICS IN RISK MANAGEMENT 

This study investigates the role of b...

Read more
THE SOCIO-ECONOMIC IMPACT OF RURAL-URBAN MIGRATION ON THE RURAL AREAS

ABSTRACT

A lot has been said about the rising of rural urban migration in recent years. This phenomenon has attracted th...

Read more
ATTITUDE OF STUDENT NURSES’ TOWARD PEOPLE WITH DISABILITIES

ABSTRACT

The purpose of this study was to review the attitude of nursing students towards people with d...

Read more
ETHNOPHARMACOLOGICAL AND PHYTOCHEMICAL PROPERTIES OF SOME PLANTS USED IN THE MANAGEMENT OF PAIN

ABSTRACT

Pain is a worldwide problem and is associated with most disease conditions. The properties of herbs used to treat pain were inve...

Read more
THE IMPACT OF TAXATION POLICIES ON FINANCIAL MANAGEMENT

Abstract: THE IMPACT OF TAXATION POLICIES ON FINANCIAL MANAGEMENT

This research examines the impact of taxation policies on financial man...

Read more
Share this page with your friends




whatsapp