Conference Proceedings And Seminar Papers

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Browsing Conference Proceedings And Seminar Papers by Author "Abdulkarim, Shaibu Alhassan"

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    DETERMINANTS OF CAPITAL MANAGEMENT THROUGH LOAN LOSS PROVISIONS BY BANKS IN NIGERIA: AN EMPIRICAL ANALYSIS
    (Department of Accounting, Nasarawa State University Keffi, 2014-04-06) Abdulkarim, Shaibu Alhassan
    his study empirically analyses the determinants cfcapital management througfi loan less profusions in Nigeria. The objective cf the study is to imestigtte the association cf capital and earring with loan loss profusions and assess wJrether or not bank manages lendpmdently in Nigeria. We use banking and economic data for a panel cf eleien banks quoted on the Nigerian Stak Exchange oner the period 2002-2011. Using dynamic panel data econometric technique, we find evidence that indicate that loan loss prenisions have a pro-cydical effect, as tloey are negatively related to capital Howezer, this procydical behaviour cf loan loss prenisions is partially mitigated by income smoothing practice This study therefore supports the introduction cf dynamic loan loss prenisions model in Nigeria in which expected losses are covered by loan loss prenisions while unexpected losses are covered by capital
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    DETERMINANTS OF INCOME SMOOTHING BY MANAGING LOAN LOSS PROVISIONS BY BANKS IN NIGERIA: AN EMPIRICAL ANALYSIS
    (Department of Accounting, Nasarawa State University Keffi, 2017-07-08) Abdulkarim, Shaibu Alhassan
    This study empirically analyses the determinants of income smoothing by banks through managing loan loss provisions in Nigeria. The objective of the study is to investigate the association of earnings, GDP growth rate and loan growth with loan loss provisions and assess whether or not bank managers lend prudently in Nigeria. We use banking and economic data for a panel of eleven banks quoted on the Nigerian Stock Exchange over the period 2002-2011. Using dynamic panel data econometric technique, we find evidence that suggests income smoothing by banks through loan loss provisioning. We also find evidence of pro-cyclical behaviour of banks in loan loss provisioning; as loan growth is negatively associated with loan loss provisions. This study therefore, recommends the need for bank regulators to monitor rapid loan growth in Nigerian banks to ensure that they are growth-supportive and the credit quality arising from such credit growth does not distort profitability and solvency of banks.
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    DETERMINANTS OF NON-PERFORMING LOANS IN QOUTED DEPOSIT MONEY BANKS IN NIGERIA
    (Department of Accounting, Nasarawa State University Keffi, 2017-06-05) Abdulkarim, Shaibu Alhassan
    Following the global financial crisis of2007- 2009, the regulatory authorities in Nigeria initiated banking reform that led to establishment of Asset Management Corporation in 2010 to purchase non-performing loans in the Deposit Money Banks. This study is an empirical assessment of the influence of the purchase of non-performing loans by Asset Management Corporation of Nigeria, bank-specific and macroeconomic factors on non-performing loans in quoted Deposit Money Banks in Nigeria. The objective of the study is to assess whether or not the purchase of the nonĀ­ performing loans by the Asset Management Corporation, bank-specific and macroeconomic factors have significant influence on the non-performing loans in quoted Deposit Money Banks. The study use banking and economic data for a panel of fourteen banks quoted on the Nigerian Stock Exchange over the period2010-2013. Using dynamic panel data econometric technique, the study finds no evidence that indicate that the purchase of non-performing loans by Asset Management Corporation, bank size and real gross domestic growth rate have significant influence on non- performing loans, as they are insignificantly related to non-performing loans. However, this study finds significant influence ofprofit after tax and capital of deposit money banks on nonĀ­ performing loans. This study therefore recommends strong corporate governance and adequate risk management practices through effective credit administration and supervision as well as an effective judicial system that protect creditors' right.