Yahaya Khadijat Adenola

Statement of Accounting Standards and Performance of Nigerian Banks

Compliance with SAS by Nigerian Banks

• Broschiertes Buch

Produktbeschreibung

Banks play important roles in promoting national development. In order to provide efficient services and to perform their statutory roles effectively, banks are required to comply with established standards. In Nigeria, the Statement of Accounting Standards (SAS) such as accounting by banks and non-banks financial institutions (SAS10) and accounting for employees retirement benefits (SAS8), Companies and Allied Matters Act (CAMA) and the Central Bank of Nigeria s directives and regulations provide guidelines to banks in the preparation and presentation of the records of their financial transactions. In recent time, some Nigerian banks appear to be engaging in non-standardized and unprofessional practices, which could lead to distress and liquidation. The objectives of this study therefore are to: (i.) assess the level of Nigerian banks compliance with statement of accounting standards as established by the Nigerian Accounting Standards Board, (ii.) examine the performance of Nigerian banks over a period of time and (iii.) appraise the relationship between level of compliance with Statement of Accounting Standards and performance of Nigerian banks.

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Produktdetails

• Verlag: LAP Lambert Academic Publishing
• Seitenzahl: 116
• Erscheinungstermin: 12. Juli 2012
• Englisch
• Abmessung: 220mm x 150mm x 7mm
• Gewicht: 191g
• ISBN-13: 9783659137518
• ISBN-10: 3659137510
• Artikelnr.: 36794443

Autorenporträt

Dr.(Mrs)Yahaya, Khadijat Adenola is from Nigeria. She had her primary and secondary education in Lagos State. She had her B.Sc Accounting from Bayero University, Kano. Her M.Sc & Ph.D in Accounting from University of lorin. She has over twenty published articles and currently lecturing at the University of Ilorin, Nigeria. She is happily married.