Research Article
Credit Risk Management as a Determinant of Non-Performance Loan of Deposit Money Banks in Nigeria
Amos Olafusi Tomomewo*,
Ibukun Falayi,
Okezie Uhuaba
Issue:
Volume 11, Issue 6, November 2023
Pages:
179-188
Received:
6 September 2023
Accepted:
5 October 2023
Published:
11 November 2023
Abstract: This study examined this effect of credit risk management of non-performing loans of Deposit Money Banks in Nigeria. Credit risk management was measured with Capital adequacy, Loan and advance, Loan loss provision and Loan to total asset ratio while non-performing loan was measured with non-performing loan to total loan ratio. The study covered a period of 10 years spanning from 2013 to 2022 and all the 14 listed banks in Nigeria. As provided, the study used both cross sectional and time series data. Thus, the study adopted panel regression estimation techniques which comprises of OLS estimation, the Fixed effect model and Random Effect Model. It was discovered that CAA (Capital Adequacy Ratio) had a positive and significant effect on NPL/TLR (Non-Performing Loan to Total Loan Ratio). LLP (Loan Loss Provision) and LTAR (Loan to Total Asset Ratio) had a positive but insignificant effect on NPL/TLR. LA (Loan and Advances) had a negative and insignificant effect on NPL/TLR. From the analysis conducted it was concluded that that credit management components have the capacity to influence non-performing loan of commercial banks in Nigeria though at different significant levels. In-line with this, discovery, it was recommended that the management should consider different loan loss provisioning approaches for specific loan categories to minimize the adverse effect of loan loss provision.
Abstract: This study examined this effect of credit risk management of non-performing loans of Deposit Money Banks in Nigeria. Credit risk management was measured with Capital adequacy, Loan and advance, Loan loss provision and Loan to total asset ratio while non-performing loan was measured with non-performing loan to total loan ratio. The study covered a p...
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Research Article
Transparency, Trust and Sustainability in Financial Information
Gudbjartsson Einar,
Jonsson Eythor Ivar,
Snorrason Jon Snorri*
Issue:
Volume 11, Issue 6, November 2023
Pages:
189-195
Received:
2 November 2023
Accepted:
22 November 2023
Published:
30 November 2023
Abstract: This study contributes to the literature on sustainability reporting by examining the knowledge and experience of auditors in Iceland regarding sustainability accounting. Amid evolving corporate governance and auditing practices, the concepts of transparency and trust have become integral. While audit committees have traditionally been instrumental in enhancing transparency within financial information, the emergence of sustainability reporting necessitates their adaptation to include sustainability-related aspects. The study's findings indicate a significant gap in the knowledge and experience of Icelandic auditors concerning sustainability frameworks. Approximately 80% of participants acknowledge limited familiarity with sustainability reporting. This reality raises concerns, especially in light of impending regulatory requirements such as Directive (EU) 2022/2464, amending Regulation (EU) No 537/2014. Audit committees are poised to play a pivotal role in the transformative process, ensuring the harmonious integration of financial and sustainability information while upholding trust and transparency. However, delineating the exact responsibilities of audit committees in this evolving landscape remains crucial to prevent transparency from being diluted. To address the identified gaps, future research could employ qualitative interviews to delve deeper into auditors' perspectives and practices, particularly within audit teams. Furthermore, exploration of audit firms' roles in acquiring expertise in sustainability reporting practices could shed light on potential solutions. In conclusion, this study underscores the pressing need to enhance knowledge and expertise in sustainability reporting among Icelandic auditors. As the landscape of corporate reporting shifts, collaborative efforts among stakeholders become paramount in establishing enduring trust and transparency. Further research within this realm holds the key to advancing sustainability accounting practices and understanding.
Abstract: This study contributes to the literature on sustainability reporting by examining the knowledge and experience of auditors in Iceland regarding sustainability accounting. Amid evolving corporate governance and auditing practices, the concepts of transparency and trust have become integral. While audit committees have traditionally been instrumental...
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Research Article
Research on the Management Mode of College Financial Electronic Archives Based on Block Chain Technology
Issue:
Volume 11, Issue 6, November 2023
Pages:
196-202
Received:
30 November 2023
Accepted:
18 December 2023
Published:
28 December 2023
Abstract: In the context of electronicization, this article focuses on the four prerequisites for direct archiving of electronic accounting documents based on block chain technology. It is believed that there is a high correlation between the authenticity and reliability of financial electronic records and block chain technology, the access rights of university financial electronic records and the trustworthy authentication mechanism of block chain, the construction of financial electronic record supervision system and block chain consensus mechanism, and the limitations of financial business rules and block chain smart contracts. On the basis of correlation analysis, a block chain based university financial electronic record management model was constructed from the aspects of application layer, smart contract layer, business node, and data layer. The main positions and roles of various entities on the chain were analyzed in detail, including bill issuers, bill users, bill receivers, and bill searchers. This model has the characteristics of fast response speed, high security, and the ability to achieve paperless financial records, and can effectively meet the needs of university financial electronic record management. However, this electronic record management model still faces significant challenges in deployment mode, ecosystem establishment, security management, smart contract design, and other aspects, which need to be given attention in practical work. On the one hand, block chain technology can enhance the informatization level of financial electronic record management in universities; On the other hand, it can effectively improve the convenience of searching for financial electronic archives information in universities. With the continuous integration of block chain technology and the education field, establishing a secure, reliable, convenient, and open university financial electronic record management system will inevitably become a reality.
Abstract: In the context of electronicization, this article focuses on the four prerequisites for direct archiving of electronic accounting documents based on block chain technology. It is believed that there is a high correlation between the authenticity and reliability of financial electronic records and block chain technology, the access rights of univers...
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