Record Details

ACCOUNTING CONSERVATISM AND FINANCIAL PERFORMANCE OF NIGERIAN DEPOSIT MONEY BANKS: AN ANALYSIS OF RECENT ECONOMIC RECESSION

Scholedge International Journal of Business Policy & Governance

View Archive Info
 
 
Field Value
 
Title ACCOUNTING CONSERVATISM AND FINANCIAL PERFORMANCE OF NIGERIAN DEPOSIT MONEY BANKS: AN ANALYSIS OF RECENT ECONOMIC RECESSION
 
Creator Aminu, Lawal; Department of Accounting
Kaduna State University (KASU)
Hassan, Shehu Usman; Department of Accounting
Kaduna State University (KASU)
 
Subject Management
Accounting conservatism, Conditional accounting conservatism, Unconditional accounting conservatism, Bank performance, Nigerian deposit money banks (NDMBs)
 
Description This study explores the relationship between Accounting conservatism and Bank performance in Nigeria. The study uses ex-post facto research design in a sample of 10 Nigerian deposit money banks (NDMBs). Secondary data for a period of 5 years (2012-2016) was used. The study model examined the relationship between the independent variables (Accounting conservatism) and the dependent variable (Bank performance), by applying the Advance panel Multiple regression  analysis (Panel Corrected Standard Error).The results obtained from this research indicate that there is a significant relationship between accounting conservatism and Bank performance in Nigeria. From the result conditional accounting conservatism (C-ACC) has a positive relationship with Bank performance (ROA) while unconditional accounting conservatism (UC-ACC) is negatively related to Bank performance (ROA). The study concluded that there is a significant relationship between accounting conservatism and bank performance  in Nigeria. The study suggest that Managers of NDMBs should use conditional conservatism as a means to manage information asymmetry in their financial reporting strategies. Also it is recommended that accounting standard setters and bank regulators should consider the effects of unconditional accounting conservatism on banks performance when designing rules and regulations for banks.
 
Publisher Scholedge R&D Center
 
Contributor —
 
Date 2018-04-16
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
 
Identifier http://thescholedge.org/index.php/sijbpg/article/view/452
10.19085/journal.sijbpg041201
 
Source Scholedge International Journal of Business Policy & Governance ISSN 2394-3351; Vol 4, No 12 (2017); 124-135
2394-3351
 
Language eng
 
Relation http://thescholedge.org/index.php/sijbpg/article/view/452/481
 
Rights Copyright (c) 2018 Scholedge International Journal of Business Policy & Governance ISSN 2394-3351
http://creativecommons.org/licenses/by-nc/4.0