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Wyszukujesz frazę "Deposit money banks" wg kryterium: Wszystkie pola


Wyświetlanie 1-3 z 3
Tytuł:
Efficiency, customers’ satisfaction and deposit money banks’ performance in Nigeria
Autorzy:
Worimegbe, Powel Maxwell
Abosede, Adebiyi Julius
Worimegbe, Temitope Mariam
Powiązania:
https://bibliotekanauki.pl/articles/522525.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Bank efficiency
Bank performance
Customers’ satisfaction
Opis:
Aim/purpose – The study seeks to explore the technical efficiency of Nigerian banks using production approach and; to establish the relationship that exists between technical efficiency, customers’ satisfaction and bank performance in the face of a volatile economy. Design/methodology/approach – Data used in achieving the research objectives were from both primary and secondary sources. The Data Envelopment Analysis (DEA) and Structural Equation Model (SEM) were employed in the analysis of data. 600 hundred questionnaires from 18 deposit money banks. Findings – The study reveals that technical efficiency leads to customers’ satisfaction. The findings also show that customers’ satisfaction affects bank performance. Further- more, efficiency influences banks’ financial performance and this indicates that banks that pursue improved financial performance using a singular approach may be fundamentally misguided. Research implications/limitations – The study has important implications because it suggests that Deposit Money Banks should concentrate effort firstly on efficiency before customers’ satisfaction. Bank managers should also seek better way of meeting customers need thereby increasing their customers’ satisfaction and increasing bank financial performance. The study is limited in scope since it does not look at other approaches in measuring bank efficiency; further studies should consider using intermediation, user-cost, asset, modern and value-added model approaches in measuring bank efficiency. Originality/value/contribution – The study focuses solely on deposit money banks in Nigeria and empirically analyses the effect of efficiency, customers’ satisfaction on financial performance of deposit money banks in Nigeria. Keywords: Bank efficiency, customers’ satisfaction, bank performance. JEL Classification: C19 G21 G29.
Źródło:
Journal of Economics and Management; 2018, 31; 133-148
1732-1948
Pojawia się w:
Journal of Economics and Management
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Credit risk management and financial performance among deposit money banks in Nigeria: A case study of Zenith Bank Plc
Autorzy:
Oke, Michael Ojo
Wale-Awe, Olawale Isaac
Powiązania:
https://bibliotekanauki.pl/articles/499428.pdf
Data publikacji:
2018
Wydawca:
Wyższa Szkoła Biznesu w Dąbrowie Górniczej
Tematy:
Risk management
Credit risk
Loans and advances
Loan loss provision
Bank performance.
Opis:
Risk is an intrinsic attribute that is existent in virtually all fields of human endeavour. The financial environment has turned out to be extremely precarious, unstable and unpredictable by dint of defective risk management practice. In giving out credit, Deposit Money Banks (DMBs) take the risk of the loan or advances (LAD) being fully or partially lost, or of the interest-income accrued not eventually materialising. The review of empirical literature revealed a plethora of approaches to measuring the credit risks facing financial institutions. They showed that the management of risks has a positive impact on profitability. Concentrating on deposit money banks in Nigeria and using Zenith Bank Plc as a case study, the objective of this study is to show in simple terms that risks can be represented by the LAD and the loan loss provision (LLP) made by DMBs, just as performance can be measured by the return on equity (ROE), while total assets (TAS) are included as the control variable. Using data extracted from the financial statements from 2002 to 2017 (16 years), it was established, by means of descriptive statistics and regression analysis, that loan loss provision does not exert a significant impact on profitability.
Źródło:
Forum Scientiae Oeconomia; 2018, Volume 6 (2018) Issue No. 2: Economic Growth, Innovations and Lobbying; 23-36
2300-5947
Pojawia się w:
Forum Scientiae Oeconomia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Managerial discretions and loan loss provisions in Nigerian banks
Autorzy:
Salami, Abdulai
Uthman, Ahmad
Owoade, Ruth
Powiązania:
https://bibliotekanauki.pl/articles/13925607.pdf
Data publikacji:
2022-06-30
Wydawca:
Wyższa Szkoła Bankowa we Wrocławiu
Tematy:
Deposit money banks
IFRSs
loan loss provisions
managerial discretions
solvency risk
Opis:
Aim: The high level of non-performing exposures and the existing crisis in the Nigerian banking sector is a source of concern. To create a basis for solving the troubles caused by the loan loss crisis, this study investigated the managerial discretionary use of loan loss provisions (LLPs) by Nigerian deposit money banks (DMBs). This is considered in the context of solvency risk and reforms embedded in the adoption of International Financial Reporting Standards (IFRSs).  Design/research methods: Datasets related to the variables of the study were hand-collected from annual reports of a sample of 16 Nigerian deposit money banks over the period of 2007-2017. The analyses were performed using principal components analysis to derive the managerial discretions index (MDI), Prais-Winsten ordinary least square regression to segregate LLP into reported LLPs (TLLP) and discretionary LLPs (DLLP) and appropriate panel data regression models to test the study’s hypotheses subsequent to series of diagnostic tests.  Conclusions/findings:The results revealed that managerial discretions negatively influence TLLP and DLLP represented by absolute value of DLLP (ADLLP). This represents an increase in profitability without manipulatingloan loss provisions. However, the reforms embedded in IFRSs revealed the use of LLPs for managerial discretions despite reduction in provisioning level noticeable during IFRS. The situation of Nigerian banks threatened by solvency risk use of LLPs for managerial discretions while attempting to increase profit was exemplified in the increase in ADLLP rather than TLLP. However, improvement was noticeable for risky Nigerian banks during IFRS. The managerial discretionary use of LLPs especially during IFRS was engendered by use of LLPs for capital management and earnings smoothing rather than earnings signalling as further revealed. This shows that adoption of International Financial Reporting Standards reduces reporting quality of Nigerian banks in their loan loss decisions.  Originality/value of the article: The derivation of MDI from measures of earnings smoothing, capital management and earnings signalling is the study’s contribution to accounting for loan losses literature. The adjustments to LLPs to reduce variability of earnings, meet up with minimum regulatory bank capital adequacy ratio and signal strength to absorb future losses encapsulate earnings smoothing, capital management and earnings signalling respectively.  Implications of the research:The discretionary use of LLPs found in this study beckons an increased level of surveillance, oversights and reforms on the part of the regulators for compliance level devoid of managerial opportunistic behaviour to be identifiablewith Nigerian banks. JEL: D22, G21, G28, L20, M41.
Źródło:
Central European Review of Economics and Management; 2022, 6, 2; 71-115
2543-9472
Pojawia się w:
Central European Review of Economics and Management
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-3 z 3

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