Browsing by Author "Adewale, Adiat A."
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Item Creative Accounting and Bank Performance - Evidence from Nigerian Banking Sector(College of Management and Social Science, Fountain University, Osogbo, 2014) Olubunmi Florence, Osemene; Muritala, Taiwo A.; Adewale, Adiat A.The study empirically examines the impact of creative accounting on firm performance in Nigeria using econometric analysis method on annual data of seven financial institutions over the period of 2006-2011. The results from Levin, Chin Chun unit root test shows that the all the variables were non-stationary at level. The results from the panel least square shows that non-performing loan is positively related to return on equity and dividend pay-out while gearing ratio and net income before tax is negatively related to both return on equity and dividend pay-out. ..