+234 813 0686 500
+234 809 3423 853
info@grossarchive.com

A CRITICAL ANALYSIS OF THE IMPACT OF FINANCIAL REPORTING ON BANK PERFORMANCE A CASE STUDY OF UNION BANK OF NIGERIA PLC

  • Type:Project
  • Pages:134
  • Format:Microsoft Word
(Accounting Project Topics & Materials)
ABSTRACT
The purpose of the study is to examine the impact of historical cost convention adopted by banks, on investment and performance appraisal. It is also to find out whether financial reports are prepared to reflect inflation on the economy and finally to find out whether management’s financial ineptitude is usually disclosed to owners while presenting financial reports.
The inductive research method will be adopted and the statistical analysts, particularly the chi-square and t-distribution test is going to be use in the analysis of the data from the banks.
The finding of the study were that:
1. Some financial statement contained in financial reports influence investment remarkably in banks.
2. The annual reports do not reflect inflationary effects in the country today.
3. The financial reports were prepared adopting a general purpose nature with the assumption that different users of the report have different  information needs. 
Accordingly, the following conclusion were made;
Although investors and performance evaluation analysts relied on financial statement in their decisions and appraisal, the reliability of financial reports especially during inflation cannot be assured, owning to the  historical cost convention used as a basis for asset valuation by banks.  This is because the profits so a accounting year would not usually show a true figure .  Therefore, managerial decision of banks based entirely  on financial reports will lead to poor and inadequate decisions.
The recommendations and suggestion made were based wholly on the outcome of study. For example, on the  problem of inflation, it was remanded that the bank should adopt the current cast accounting basis for its financial reporting to ensure credibility and reliability of information, by the various users,  given the inflationary realities. 

TABLE OF CONTENTS
Title Page i
Approval Page  … ii
Dedication    … iii
Acknowledgment  … iv
Proposal v
Abstract vi
Table of figure  … vii
Table of contents  … viii

CHAPTER ONE 
1.0 INTRODUCTION
1.1 Preamble or introduction
1.2 Statement of problems
1.3 Purpose of the study
1.4 Research hypothesis
1.5 Significance the study
1.6 Research methodology
1.7 Scope and limitations of the study
1.8 Organisation of the study
1.9 Definition of terms

CHAPTER TWO
2.0 Review of Related Literature
2.1 Introduction
2.2 Background  of union Banks of Nigeria Plc
2.3 Need for financial reports
2.4 Composition of banks financial report
 2.4.1 The Chairman’s report
2.4.2 The  Directors report
2.4.3 The Auditors report
2.4.4 The financial statement
2.5 Various uses of financial reports and information needs of such users.  
2.5.1 Shareholders
2.5.2 Long-term creditors
2.5.3 Short-term creditors
2.5.4 Government and tax authority
2.5.5 Employees and trade Unions
2.5.6 The management
2.5.7 Analysts / Advisers
2.6 Financial Reporting by Banks
2.6.1 Introduction
2.6.2 The prudential Guidelines
2.7 Performance Evaluation in banks
2.7.1 Efficiency and profitability
2.7.2 Potential and Actual Growth
2.7.3 Loans and Advances.

CHAPTER THREE
3.0 Methods and procedure
3.1 Samples  Design
3.2 Samples size
3.3 Sources of Data 
3.3.1 Primary sources 
3.3.2 Secondary sources
3.4 method of data Analysis and Interpretation

CHAPTER FOUR
4.0 Data Analysis, Presentation
4.1 Presentation of Data
4.2 Analysis of Data
4.3 Hypothesis analysis and testing
4.4 Interpretation of Result.

CHAPTER FIVE
5.0 Finding, Conclusion and Recommendation
5.1 Summary of  Findings
5.2 implication of findings
5.3 Conclusion
5.4 Recommendation 
5.5 Suggestion for further research
Bibliography 


A CRITICAL ANALYSIS OF THE IMPACT OF FINANCIAL REPORTING ON BANK PERFORMANCE A CASE STUDY OF UNION BANK OF NIGERIA PLC

Share This

Details

Type Project
Department Accounting
Project ID ACC2592
Price ₦3,000 ($9)
No of Pages 134 Pages
Format Microsoft Word

500
Leave a comment...

    Details

    Type Project
    Department Accounting
    Project ID ACC2592
    Price ₦3,000 ($9)
    No of Pages 134 Pages
    Format Microsoft Word

    Related Works

    A CRITICAL ANALYSIS OF THE IMPACT OF FINANCIAL REPORTING ON BANK PERFORMANCE A CASE STUDY OF UNION BANK OF NIGERIA PLC PROPOSAL The purpose of the study is to examine the impact of historical cost convention adopted by banks, on investment and performance appraisal. It is also to find out whether financial reports are prepared to reflect inflation... Continue Reading
    ABSTRACT The purpose of this study was to examine banks, on investments and performance appraisal. It was also to ascertain the problems of using financial reports to access performance of banks and finally to determine 17 there’s a relationship between financial reporting and performance evaluation of a bank.The inductive research method was... Continue Reading
    abstract chapter 1: introduction chapter 2: literature review chapter 3: methodology chapter 4: data presentation,analysis and interpretation chapter 5: summary,conclusion and recommendation... Continue Reading
    ABSTRACT The purpose of this study was to examine banks, on investments and performance appraisal. It was also to ascertain the problems of using financial reports to access performance of banks and finally to determine 17 there’s a relationship between financial reporting and performance evaluation of a bank. The inductive research method... Continue Reading
    ABSTRACT The purpose of this study was to examine banks, on investments and performance appraisal. It was also to ascertain the problems of using financial reports to access performance of banks and finally to determine 17... Continue Reading
    THE IMPACT OF CENTRAL BANK ON NIGERIA PRUDENTIAL GUIDELINES ON THE FINANCIAL STATEMENT OF LICENSED BANK (A case study of Union Bank of Nigeria PLC) ABSTRACT The prudential guidelines for licensed banks which are based on global banking standards, imposed far- reaching requirements in the classification of risk assets and provision for bad doubtful... Continue Reading
    CHAPTER ONE INTRODUCTION 1.1 STATEMENT OF THE PROBLEM Before the introduction of the prudential guidelines, according to CBN circular (1990) some banks were used to declaring huge but unrealized profit, otherwise referred to as “paper profit”.  The following problems will be investigated in this study: (a) Did profit figures of the selected... Continue Reading
    “THE IMPACT OF CENTRAL BANK OF NIGERIA PRUDENTIAL GUIDELINES ON THE FINANCIAL STATEMENT OF LICENSED: A CASE STUDY OF FIRST BANK OF NIGERIA PLC AND UNION BANK OF NIGERIA PLC”. ABSTRACT The prudential guidelines for licensed banks which are based on globa banking standards, imposed far-reaching requirements in the classification of risk assets... Continue Reading