Creative Accounting and Bank Performance - Evidence from Nigerian Banking Sector
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Date
2014
Journal Title
Journal ISSN
Volume Title
Publisher
College of Management and Social Science, Fountain University, Osogbo
Abstract
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. ..
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Keywords
Creative Accounting, Bank performance, Financial institution, PLS, Nigeria