scholarly journals Fraud and Performance of Deposit Money Banks

2019 ◽  
Vol 8 (2) ◽  
pp. 202
Author(s):  
John K.M. Mawutor ◽  
Augustine Enofe ◽  
Kemebradikemor Embele ◽  
Anayochukwu R. Ndu ◽  
Oluwaseyi E. Awodola
Keyword(s):  
Quantitative Research ◽  
Deposit Insurance ◽  
Banking Sector ◽  
Least Square ◽  
Annual Reports ◽  
Ex Post ◽  
Ex Post Facto ◽  
And Performance ◽  
Broad Objective ◽  
The Impact

Banks serves as an indispensable part of the financial system, performing a crucial role in intermediation which results in a flow of financial resources in an economy. However, the recurring nature of fraud has hindered the effective performance of Deposit Money Banks (DMBs). The broad objective of this study was to examine the impact of fraud on DMBs in Nigeria. The study was driven by the positivist research philosophy. Hence, the study adopted a quantitative research design using the ex-post facto strategy. Data was sourced from the Nigeria Deposit Insurance Corporation (NDIC) annual reports covering the period of 2006 to 2016. The Ordinary Least Square (OLS) was used to predict the impact of fraud on DMBs after fulfilling major regression assumptions. It was revealed that total fraud amount was negative, although insignificantly affect the performance of DMBs; the number of reported cases significantly and positively affect the performance of DMBs and lastly it was discovered that the total staff involved also significantly and positively affect the performance of DMBs in Nigeria. Therefore, the study concluded that the impact of fraud in the banking sector affects the performance of DMBs in Nigeria. The regulation and supervision of DMBs should be stricter, that is, the CBN and NDIC should tighten their grip in regulating and supervising so as reduce the increasing fraud incidence.  

scholarly journals PERAN MOTIVASI DAN KINERJA PENYULUH PERTANIAN DALAM MENGUBAH PERILAKU PETANI JAGUNG

2018 ◽  
Vol 14 (3) ◽  
pp. 225
Author(s):  
Mohamad Ikbalbahua
Keyword(s):  
Agricultural Extension ◽  
Coefficient Of Determination ◽  
Influence Coefficient ◽  
Performance Impact ◽  
Ex Post ◽  
Ex Post Facto ◽  
Farmer Behavior ◽  
And Performance ◽  
The Impact

The purpose of this study are: (1) identify the influence of competence that can improve the performance of agricultural extension in the development of maize farming, (2) examine the influence of competence and performance of agricultural extension on the behavior of corn farmers, and (3) analysis the impact of extension performance agriculture corn farmers on changing behaviors. Research conducted in Gorontalo Province in Maret until Juni 2018. The study was "ex post facto," The smallest unit of observation is the agricultural extension numbering 118 persons. Data collected through interviews using a questionnaire. Data were analyzed using LISREL 8.30 SEM program. Results showed the influence of competence on the performance of agricultural extension is influenced by the dimensions of Capacity building and needs affiliated. Variable motivation of extension agents indirect influence on corn farmers' behavior changes, while the performance of agricultural extension through the dimensions of quality of appreciation of cultural diversity and quality of management information direct impact on farmer behavior with the influence coefficient of 0.83 unit. Impact of agricultural extension agent performance impact on changing behaviors through a dimension of competence corn farmers and farmers with farmer participation coefficient of determination (R2) equal to 69 percent.

Electronic fraud: an emerging cause of bank failure in Nigerian deposit money banks

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Folowosele Folarin Akinwale ◽  
Ikpefan Ochei Ailemen ◽  
Isibor Areghan
Keyword(s):  
Deposit Insurance ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Least Square Method ◽  
Least Square ◽  
Annual Reports ◽  
Content Type ◽  
Ordinary Least Square ◽  
Unethical Practices ◽  
The Impact

Purpose This study aims to review the degree to which fraud and other unethical practices especially in the digital space have affected the Nigerian banking industry both in the past and present, and how it will be a growing concern in the imminent future. The objective of the study was to examine the impact of electronic fraud on the quality of assets and return on assets of Nigerian deposit money banks. Design/methodology/approach The research used secondary data for the periods 2006 till 2018, which were collected from the Nigeria Deposit Insurance Corporation annual reports. Descriptive analysis and the ordinary least square method of regression analysis were used for data analysis. Findings Findings revealed that electronic fraud cases increased progressively over most of the years of study, which can be attributed to the increased bank products that are electronic-based. Originality/value Many of the reviewed literature examined electronic fraud and its impact on bank profitability but this study examined the cause of electronic fraud and what can be done to curtail it.

scholarly journals FRAUDS AND FORGERIES ON THE PERFORMANCE OF THE NIGERIAN BANKING INDUSTRY

2018 ◽  
Vol 1 (1) ◽  
pp. 61-68
Author(s):  
Abdullahi Shehu ARAGA ◽  
Sufian Babatunde JELILI
Keyword(s):  
Deposit Insurance ◽  
Banking Sector ◽  
Banking Industry ◽  
Bank Performance ◽  
Regulatory Body ◽  
Ex Post ◽  
Small Measure ◽  
Ex Post Facto ◽  
Policies And Programs ◽  
Nigerian Banking

This study focused on Frauds and Forgeries and the Performance of the Nigerian Banking Industry. The research method adopted is the Ex-Post-facto method. Data were sourced from the various publications of the CBN Statistical Bulletins and the Nigeria Deposit Insurance Corporation (NDIC)Publications. These data were analyzed using regression analysis. The period for this study covered between 1994 and 2016. The study established that: the number of reported frauds and forgeries cases has a significant positive on bank performance in Nigeria, the total amount involved in frauds has negative sign and is a significant determinant of the level of bank performance in Nigeria in the period under investigation and the actual losses to frauds does not have significant impact on bank performance in Nigeria. Based on the above findings, the following recommendations are proffered. Accurate and timely reportage of cases of frauds and forgeries activities in the banking sector should be vigorously pursued by bank’s management and regulatory body in Nigeria. This will in no small measure help to reduce and scare from fraudsters and prospective fraudsters from engaging in bank’s fraudulent activities. Finally, in view of the observed inverse relationship between frauds and the performance of the Nigerian banking industry, deliberate efforts with respect to appropriate policies and programs should be made by the respective regulatory authorities in the country to help curtail the incidences of bank related frauds and forgeries.

scholarly journals Voluntary Assets and Income Declaration Scheme (VAIDS) and Company Income Tax in Nigeria: A Post-Mortem

2019 ◽  
Vol 6 (10) ◽  
pp. 261-273
Author(s):  
Onwuka Okwara Onwuka
Keyword(s):  
Income Tax ◽  
Time Series Data ◽  
Research Work ◽  
Least Square ◽  
Series Data ◽  
Post Mortem ◽  
Ex Post ◽  
Ex Post Facto ◽  
Ordinary Least Square Regression ◽  
The Impact

Abstract The contribution of taxation to any economy globally cannot be over emphasized.  This research work is on Voluntary Assets and Income Declaration Scheme (VAIDS) and Company Income Tax (CIT): A Post-Mortem. The main objective of this study is to explore the impact of Voluntary Assets and Income Declaration Scheme on company income tax in Nigeria. Time series data were applied in carrying out this research work. Ordinary least square regression analysis was employed in this work with the use of STATA 13 package. The scope of the study is basically focused on the assessment and effect of voluntary assets and income declaration scheme on company income tax in Nigeria from June 2017 to March 2018 a period of 9 months but later extended to July 2018 by the Federal Government of Nigeria. This research focuses on a broad range of issues with the collection of a diversity of data in the field of VAIDS and company income. A literature review was used to determine the theoretical basis for research topic and prior research method conducted on various aspects of relating to VAIDS and company income tax. This work adopted the ex-post-facto research design. The findings reveal that Company Income Tax has an insignificant impact on VAIDS. The work recommends that the voluntary assets and income declaration scheme should be a permanent programme as a separate body should be set up to inspect and ensure the smooth running of the programme.  Key words: VAIDS, Tax, Executive, Order, Income

scholarly journals Recapitalization Effectiveness and Performance of Banks in Malaysia

2016 ◽  
Vol 8 (4) ◽  
pp. 6-12
Author(s):  
Etri Ernovianti ◽  
Nor Hayati Binti Ahmad ◽  
Ahmad Rizal Mazlan
Keyword(s):  
Banking Sector ◽  
Random Effect ◽  
Random Effect Model ◽  
Banking System ◽  
Least Square ◽  
Annual Reports ◽  
Bank Failures ◽  
Term Survival ◽  
Capital Injection ◽  
And Performance

Recapitalization through capital injection is one of the strategies for banks to strengthen their banking system from the possibility of bank failures. Banks cannot deny that capital is one of the most important components to run their business. In spite of that, few studies have been conducted to assess the effectiveness of such strategy on Asian banks. This paper investigates the effectiveness of capital injection in the Malaysian banking sector which was adversely hit by the financial crisis. Panel data from 1997 to 2014 was used. The financial data is obtained from annual reports published in Bank Scope and The World Bank database. The data were processed using Panel Least Square and Random effect model. The empirical analysis reveals that, GDP, CAR, previous year capital injection and loan write-off (LWO) explain 89.6 percent of the variance in capital injection effectiveness. CAR and LWO/TA are significant at 5 percent confidence level. The evidence from the results shows that recapitalization is vital for long term survival of the banking sector. The study recommends that in order to improve the profitability of banking sector, the banks should write off bad loans and ensure they have adequate capital either through capital injection, or growth to withstand financial risks.

Assessing the Impact of a Digital Ecosystem to Learn English Pronunciation

2020 ◽  
pp. 23-44
Author(s):  
Ana María Pinto-Llorente
Keyword(s):  
Natural Environment ◽  
Quantitative Research ◽  
Individualized Instruction ◽  
Digital Ecosystem ◽  
Ex Post ◽  
English Pronunciation ◽  
Ex Post Facto ◽  
The Subject ◽  
The Impact

The present research is an innovative study that intends to analyse the effectiveness of a b-learning digital ecosystem implemented in the area of English phonetics and phonology. It also aims to highlight the benefits of some transmissive, interactive, and collaborative resources in learning of the subject. It is a quantitative research with an ex-post-facto design, collecting data through a questionnaire. The results demonstrated that pre-service teachers had positive views towards the digital ecosystem to improve their English pronunciation level and their ability to perceive and produce English more accurately. The findings also emphasized the potential of the digital ecosystem to provide a more natural environment for pronunciation practice and a more individualized instruction focused on learners who become active learners generating knowledge.

scholarly journals Deposit Insurance Scheme Activities on Deposit Mobilization of International Association of Deposit Insurer Member Countries: Post Coreprinciple Effect

2020 ◽  
Vol 11 (6) ◽  
pp. 73
Author(s):  
Amenawo Ikpa Offiong ◽  
Peter Kekung Bessong ◽  
Arikpo Oka Felix ◽  
Godwin Bassey James ◽  
Anthony Ogar
Keyword(s):  
Deposit Insurance ◽  
International Association ◽  
Insurance Premium ◽  
Annual Reports ◽  
Insurance Fund ◽  
Insurance Scheme ◽  
Ex Post ◽  
Insurance Cover ◽  
Compliance Level ◽  
Ex Post Facto

This study examined deposit insurance schemes’ activities and its effect on deposit mobilization of the International Association of Deposit Insurers (IADI) member countries. The study dwelled on the banking sectors post-core principles of the member countries. The study assessed the effect of deposit insurance fund, deposit insurance cover, deposit insurance premium and deposit fully covered on the total deposit of the banking sectors of 21 member countries of IADI spanning the period 2014 to 2018. Data were sourced from the annual reports of the selected countries Deposit Insurance Agencies. The study adopted the ex-post facto research design. The estimating technique was panel Vector Error Correction Model (VECM). Findings from the analyses showed that deposit insurance scheme activities of member countries did not significantly affect IADI’s member countries banking sectors deposit mobilization after the implementation of the core principle. IADI, as a policy-making body must, therefore, review and localize its core principles and policies in line with member countries’ uniqueness and financial realities through investment in research in member countries to isolate unique factors peculiar to member countries and streamline policies to capture member countries’ financial and economic conditions. IADI should monitor the compliance level of member countries to ensure strict implementation of its policy and principles by member countries.

scholarly journals The Determinant of Equity Share Price and the Listed Deposit Money Banks in Nigeria

2019 ◽  
Vol 2 (2) ◽  
pp. 127-142
Author(s):  
Godwin Emmanuel Oyedokun ◽  
Olusegun Adebowale Arotolu ◽  
Harison Vincent
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Least Square ◽  
Share Price ◽  
Annual Reports ◽  
Dividend Payout ◽  
Financial Variables ◽  
Ex Post ◽  
Price Earnings Ratio ◽  
Ex Post Facto

In this study, the researcher examined the financial variables influencing the share price of listed deposit money banks in Nigeria. An ex-post facto research design was employed with the population consisting of all fifteen (15) listed deposit money banks on the Nigeria Stock Exchange (NSE), and a sample of twelve (12) listed deposit money banks on NSE was taken using filter criteria and judgemental sampling techniques. Secondary data used were sourced from the annual reports of the sampled banks and GTI Securities Ltd. for five years period from 2013-2017. Ordinary Least Square (OLS) was used to analyze the data. The results of the multiple regression revealed that the dividend payout ratio and price-earnings ratio have a significant positive relationship with the share price. The results also showed that dividend yield has a significant negative association with share price; the book value per share has no meaningful relationship with the share price. This study recommends that the shareholders in the deposit money banks should be guided by industry financial ratios, especially the profitability measures of price-earnings ratio and dividend payout ratio, as they are critical factors in predicting share price behavior.

scholarly journals Match Load of Soccer Players in Defensive Formation and Its Impact on the Level of Speed Abilities

2017 ◽  
Vol 57 (2) ◽  
pp. 134-145
Author(s):  
Miroslav Holienka ◽  
Michal Horný
Keyword(s):  
Effect Size ◽  
Soccer Players ◽  
Cross Sectional ◽  
Ex Post ◽  
Ex Post Facto ◽  
And Performance ◽  
Standing Start ◽  
The Impact

Abstract The aim of this study was to investigate the impact of the match load in soccer on the level of the selected speed abilities in the playing positions of the outside defender and central defender. Speed abilities in all their demonstrations are one of the most important fitness skills in today’s soccer. In our research, we assumed that the higher the match load players achieve, the greater the impact of this load on the level of the selected speed abilities would be. We carried out a cross-sectional ex post facto research. The monitored group consisted of the players of the team playing in the first league (Fortuna League). Their average age was 22.9 ± 4.5 years. We conducted the measurements in the preparation periods during pre-season matches. We carried out a total of 63 individual measurements. We measured the level of the match load and the performance in 10, 20 and 30 meter runs from a standing start before the match and after the match. Except of outside defenders in 30-meter run (W = 12; p = 0.02) we did not confirm a significant impact of the match load on the level of the selected speed (acceleration) abilities. Its effect size reached from d = 0.1 to d = 0.6. In addition, the correlations between match load and performance changes in all three tests were nonsignificant (p ≥ 0.5). Only 0.2 to 8.5 % of the variability in speed tests was shared with the level of match load.

scholarly journals An Analysis on the Impact of Firm Size on Profitability of Listed Deposit Money Banks in Nigeria

2021 ◽  
pp. 72-84
Author(s):  
Aminu Abubakar
Keyword(s):  
Data Analysis ◽  
Firm Size ◽  
Panel Data Analysis ◽  
Random Effect ◽  
Operating Cost ◽  
Labor Cost ◽  
Least Square ◽  
Annual Reports ◽  
Ex Post ◽  
The Impact

This paper examines the impact of firm size on the profitability of listed Deposit Money Banks (DMBs) in Nigeria, carried out based on the historical panel data analysis. To achieve this objective; an ex-post factor research design was employed. Data were generated from the annual reports and accounts of the sampled quoted Deposit Money Banks (DMBs) from 2005 – 2014. Fixed-effect and random-effect Generalized Least Square (GLS) regression technique was used as tool of data analysis. The findings establish that the independent variable (firm size) has insignificant positive effect on the DMBs’ profitability proxies represented by ROA and ROE. It was concluded that Firm Size does not have significant impact on the profitability of the listed DMBs in Nigeria. The paper recommends that DMBs should maintain optimum firm size through effective management of service operations which is crucial for controlling labor cost by using the smallest possible amount of inputs which include labor and other operating cost to bring out maximum result toward improving the corporate profitability significantly.

Sign in / Sign up

Export Citation Format

Share Document