ManuScript Details
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Paper Id:
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IJCIRAS1184
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Title:
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INCOME SMOOTHING AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
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| Published in: |
International Journal Of Creative and Innovative Research In All Studies |
| Publisher: |
IJCIRAS |
| ISSN: |
2581-5334 |
| Volume / Issue: |
Volume 1 Issue 11 |
| Pages: |
15
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| Published On: |
5/1/2019 1:59:35 AM (MM/dd/yyyy) |
| PDF Url: |
http://www.ijciras.com/PublishedPaper/IJCIRAS1184.pdf |
Main Author Details
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Name:
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Kabiru shuaibu |
| Institute: |
Department of Accounting, Gombe State University |
Co - Author Details
| Author Name |
Author Institute |
| Aliyu Muhammad |
Department of Accounting, Gombe State University |
Abstract
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Research Area:
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Other (Here is not mention field inform to IJCIRAS) |
| KeyWord: |
Income smoothing, Loan loss provision, Return on Asset and Return on Equity |
| Abstract: |
This study examines the impact of income smoothing on the financial performance of listed deposit money banks in Nigeria. Data were extracted from the annual report and accounts of eight (8) sampled banks for the period 2012-2017. Loan loss provision was used as a proxy for income smoothing while return on assets (ROA) and return on equity (ROE) were used as a dimension for profitability to proxy banks financial performance. The study employed ordinary lease square for data analysis. Findings from the study revealed that income smoothing (LLP) have negative and insignificant impacts on financial performance (ROA, ROE) of DMBs in Nigeria. It is recommended that deposit money banks in Nigeria should operate in a low risky environment and should have expertise to control their lending this is because deposit money banks that operate in more risky environments and lack the expertise to control their lending operations, it will probably result in a higher loan-loss provision ratio to cover this risk. |
Citations
Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.
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IEEE
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Kabiru shuaibu , Aliyu Muhammad, "INCOME SMOOTHING AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA ", International Journal Of Creative and Innovative Research In All Studies,
vol. 1, no. 11, pp. 80-94, 2019.
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MLA
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Kabiru shuaibu , Aliyu Muhammad "INCOME SMOOTHING AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA ." International Journal Of Creative and Innovative Research In All Studies,
vol 1, no. 11, 2019, pp. 80-94.
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APA
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Kabiru shuaibu , Aliyu Muhammad (2019). INCOME SMOOTHING AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA . International Journal Of Creative and Innovative Research In All Studies,
1(11), 80-94.
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INCOME SMOOTHING AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
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