Browsing by Author "OSEMENE, Olubunmi Florence"
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Item Macro-Economic Variables and Non-Performing Loans of Deposit Money Banks in Nigeria(University of Ilorin Library and Publications Committee, 2016-12) OSEMENE, Olubunmi Florence; KOLAWOLE, David Kayode; SALAM, Mudathir OlanrewajuThe importance of banking sector in the development of a nation’s economy cannot be overemphasised. Although banks create no new wealth, their activities facilitate the process of production, distribution, exchange and consumption of wealth. Banks need to exercise caution in the performance of their statutory roles and core activities to avoid non-performing loans (NPLs). NPLs in Nigerian Deposit Money Banks (DMBS) were high to the tune of over N649 billion as at 2015; this can culminate into distress. This situation led to mismatch in maturities, liabilities and assets which further reduced liquidity of banks and distorted credit ratings. Hence, this study examined macro-economic variables and non-performing loans of DMBs in Nigeria. Specifically, the study examined the impact of interest rate on non-performing loans in Nigerian DMBs; the effect of the exchange rate on non-performing loans in Nigerian DMBs and the effect of banking reforms on non-performing loans in Nigerian DMBs. The study employed secondary data obtained from Central Bank of Nigeria’s Statistical Bulletin and financial statement of selected banks in Nigeria covering a period of 15 years from 2000 to 2015. Panel least square method of multiple regression analysis was employed to achieve the objectives of the study. Results of the regression analysis revealed that exchange rate has significant impact on non-performing loans with coefficient value of 4.971265 and at 5% level of significance. The study concluded that macro-economic variables have significant impact on non-performing loans of DMBs in Nigeria. The study therefore, recommends that Central Bank of Nigeria should be proactive in determining the exchange rate and be anticipatory in their policy formulations on exchange rate so as to reduce non-performing loans in the Nigerian banking sector.Item A Study of Activity Based Costing on the Performance of Private Firms in Kwara State(College of Management Sciences, Al-Hikmah University, Ilorin, Nigeria, 2013-06) SALAM, Mudathir Olanrewaju; OSEMENE, Olubunmi Florence; BAMIGBADE, DayoThis study attempts to establish the level of awareness and adoption of activity-based costing by private firms in Kwara State, Nigeria and also to determine the relationship between organisational performance and activity-based costing. Copies Questionnaire were administered to 45 private firms in Kwara State. Simple regression model and Z-test statistical techniques were employed to analyse the data collected. The results reveal that private firms in Kwara State are aware of activity-based costing method and that there is a relationship between activity-based costing and organisation performance. The study recommends that private firms should be encouraged to adopt activity-based costing beyond purely product costing to a varied range of cost management applications, such as stock valuation, product or service pricing, out decisions, cost reduction, budgeting, new product or service design, customer profitability analysis, performance measurement and cost modelling.