ACCOUNTING CONSERVATISM AND FINANCIAL PERFORMANCE OF NIGERIAN DEPOSIT MONEY BANKS: AN ANALYSIS OF RECENT ECONOMIC RECESSION
作者: Lawal AminuShehu Usman Hassan
刊名: Scholedge International Journal of Business Policy & Governance ISSN 2394-3351, 2018, Vol.4 (12), pp.124-135
来源数据库: Scholedge Publishing Inc.
原始语种摘要: This study explores the relationship between Accounting conservatism and Bank performance in Nigeria. The study uses ex-post facto research design in a sample of 10 Nigerian deposit money banks (NDMBs). Secondary data for a period of 5 years (2012-2016) was used. The study model examined the relationship between the independent variables (Accounting conservatism) and the dependent variable (Bank performance), by applying the Advance panel Multiple regression analysis (Panel Corrected Standard Error).The results obtained from this research indicate that there is a significant relationship between accounting conservatism and Bank performance in Nigeria. From the result conditional accounting conservatism (C-ACC) has a positive relationship with Bank performance (ROA) while unconditional...
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关键词翻译
关键词翻译
  • conservatism 保守主义
  • accounting 会计
  • unconditional 无条件的
  • dependent 从属的
  • applying 施加
  • variable 变量
  • money 金钱
  • between 在中间
  • relationship 关系
  • performance 性能