Accounting Information And Bank Lending Decision

dc.creator	Emeni, F. K.
dc.date	2014-10
dc.date.accessioned	2025-03-28T16:29:39Z
dc.description	The purpose of this paper is to examine the impact of accounting information in banks lending decision. The cluster sampling and simple random sampling techniques were adopted in this · study. A sample of one hundred and thirty two companies was selected. A cross-sectional data of companies for the year 2012 was collected from the Nigerian Stock Exchange Factbook. The data collected were analysed using the Ordinary Least Square (OLS) regression technique. The result suggests that accounting information (proxied by value of collateral, cash availability and borrowing firm's characteristics as contained in the financials) have a significant relationship with bank lending decision. The implication of this result is a policy shift on the part of government towards adequate financial reporting amongst firms in Nigeria, by ensuring external auditors and audit committees of borrowing firms comply with government regulations as it affects financial reporting
dc.format	application/pdf
dc.identifier	http://eprints.covenantuniversity.edu.ng/5423/
dc.identifier.uri	https://repository.covenantuniversity.edu.ng/handle/123456789/34846
dc.language	en
dc.subject	H Social Sciences (General), HF Commerce, HF5601 Accounting
dc.title	Accounting Information And Bank Lending Decision
dc.type	Article

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