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" Influence of Risk Assets Impairment on Performance of Nigerian Listed Deposit Money Banks "
Adebisi, Adewale Joel
Osemene, Olubunmi F
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Latin Dissertation
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| Language of Document
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English
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| Record Number
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1053038
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| Doc. No
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TL52155
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| Main Entry
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Adebisi, Adewale Joel
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| Title & Author
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Influence of Risk Assets Impairment on Performance of Nigerian Listed Deposit Money Banks\ Adebisi, Adewale Joel Osemene, Olubunmi F
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| College
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Kwara State University (Nigeria)
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| Date
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2019
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| Degree
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M.S.
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2019
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| Note
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116 p.
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| Abstract
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Profitability is critical to the survival of Nigerian deposit money banks which is consistently been eroded by the impaired risk assets. Hence, this study was conducted to examine influence of risk assets impairment on performance of Nigerian deposit money banks. The specific objectives of the study were to: (i) examine the effect of bank size on return on equity; (ii) determine the effect of impairment loss on operating profit; (iii) analyze effect non-performing loans ratio affect return on assets of Nigerian deposit money banks.Secondary data were collected from annual financial statements of the selected banks and analysed. Fixed-effect and random-effect regression analysis method were used to analyze the data from a sample of 14 listed Nigerian deposit money banks. The study revealed that bank size, have significant positive relationship with return on equity (β=34.16, p < 0.1);impairment loss, have significant negative relationship with operating profit (β=-2.294, p < 0.01) and non-performing loan ratio have significant positive relationship with return on assets (β=0.067, p < 0.1). However, other variables such as inflation, liquidity and gross domestic product per capital employed also have effect on banks performance.The study concluded that risk assets impairment has significant influence on performance and that inflation, liquidity and gross domestic product have negative impact on profitability, while bank size has positive impact on profitability. The study recommended that bank directors should put effective risk assets impairment test in place to boost reported profitability; the bank management should ensure effective management of liquidity ratio to boost return on equity; government policymakers should ensure that banks are mandated to disclose their risk assets impairment and expand their size by extending banking services to the unbanked areas; the bank management should ensure that close attention is paid to expand their business size for better profitability.
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| Descriptor
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Accounting
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Banking
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Finance
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Sub Saharan Africa studies
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Osemene, Olubunmi F
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Kwara State University (Nigeria)
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