Creative Accounting and Bank Performance - Evidence from Nigerian Banking Sector
dc.contributor.author | Olubunmi Florence, Osemene | |
dc.contributor.author | Muritala, Taiwo A. | |
dc.contributor.author | Adewale, Adiat A. | |
dc.date.accessioned | 2020-05-24T17:34:16Z | |
dc.date.available | 2020-05-24T17:34:16Z | |
dc.date.issued | 2014 | |
dc.description.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. .. | en_US |
dc.identifier.issn | 2315-6325 | |
dc.identifier.uri | http://hdl.handle.net/123456789/4031 | |
dc.language.iso | en | en_US |
dc.publisher | College of Management and Social Science, Fountain University, Osogbo | en_US |
dc.relation.ispartofseries | 31;2 | |
dc.subject | Creative Accounting | en_US |
dc.subject | Bank performance | en_US |
dc.subject | Financial institution | en_US |
dc.subject | PLS | en_US |
dc.subject | Nigeria | en_US |
dc.title | Creative Accounting and Bank Performance - Evidence from Nigerian Banking Sector | en_US |
dc.type | Article | en_US |
Files
Original bundle
1 - 1 of 1
No Thumbnail Available
- Name:
- FOUNTAIN JOURNAL OF MANAGMENT AND SOCIAL SCIENCES.pdf
- Size:
- 45.74 MB
- Format:
- Adobe Portable Document Format
- Description:
- Main paper
License bundle
1 - 1 of 1
No Thumbnail Available
- Name:
- license.txt
- Size:
- 1.69 KB
- Format:
- Item-specific license agreed upon to submission
- Description: