Impact Of Accounting Information On Bank Lending

(A Case Study Of First Bank Of Nigeria Plc Okpara Avenue Main Branch)

5 Chapters
|
69 Pages
|
9,414 Words

Commercial banks perform numerous functions. One of the most profitable investments of the commercial banks is granting of loans and advances to those customers that need such including business organization as loans are always needed to enhance profitability of such organization and help them execute such projects, which their capital cannot finance. These are factors, which banks do consider before granting such loans.
The research work is geared forward finding out the role which financial accounting information plays in lending decision making of the banks. The objectives amongst others include to know whether the banks do demand for financial statement from their customers while making lending decision, the extent to which they are influenced by such statements, the extent to which adequate use of accounting information has led to reduction an incident of bad debt.
A work of this nature will be of help to different groups including commercial banks, other lending institution credit analysis the government etc.

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Title page ii
Approval page iii
Dedication iv
Acknowledgement v
Abstract vi
Table of content vii

CHAPTER ONE
1.0 Introduction 1
1.1 Background of the study 1
1.2 Statement of problems 5
1.3 Objective of the study 6
1.4 Research question 7
1.5 Significance of the study 8
1.6 Delimitation (Scope) 9
1.7 Definition of terms 10

CHAPTER TWO
2.0 Review of related literature 12
2.1 Functions of commercial banks 12
2.2 Lending principles and practices 13
2.3 Management of lending 13
2.4 Role of accounting information on bank lending decision 14
2.5 Analytical document 14
2.6 Limitation of accounting data 14
2.7 Lending principles and practices 16

CHAPTER THREE
3.0 Research methodology and design 34
3.1 Research design 34
3.2 Area of study 34
3.3 Population of the study 34
3.4 Instrument for data collection 35
3.5 Validation of the research instrument 36
3.6 Method of administration of the research instrument 36
3.7 Method of data analysis 38

CHAPTER FOUR
4.0 Data presentation, analysis and interpretation 39

CHAPTER FIVE
5.0 Finding, recommendations and conclusion 52
5.1 Summary and findings 52
5.2 Conclusions 54
5.3 Recommendations 54
5.4 Limitation of the study 55
Reference 57
Appendix 59

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