文章基本信息

标题：IMPACT OF BANK REFORM ON THE QUALITY OF FINANCIAL STATEMENT OF SELECTED NIGERIAN BANKS
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作者：Khadijat Adenola YAHAYA ; Sekinat Kehinde SALAUDEEN
期刊名称：Journal of Public Administration, Finance and Law
印刷版ISSN：2285-2204
电子版ISSN：2285-3499
出版年度：2017
卷号：11
期号：1
页码：162-177
语种：English
出版社：Technopress
摘要：The formulation and implementation of policies and reforms by government that will satisfy the conflicting interests of all and sundry will virtually result in an utopian state of nature.Therefore,this study believes that the 2005 reform in the Nigerian banking sector should not have been an exception.This study assessed the impact of the reform on the quality of financial position of the post-2005 banks.Accounting ratios were computed from the secondary data obtained from the 2006–2012 annual reports issued by four (4) judgmentally sampled banks.Correlation and regression analysis were carried out on the data.Results indicated that the post consolidation interest of the stakeholders (shareholders,employees,business contacts,depositors and government) are conflicting;and that all stakeholder interests,except that of the shareholders,have a positive relationship with the employee interest.It is therefore recommended that the management of the banks should mediate carefully among the stakeholders in the allocation of the banks funds to achieve maximization of their firms’ value.
关键词：Reforms;Financial Statement;Banking Sector;Shareholders