Analysis of the Impact of Treasury Single Account on the Performance of Banks in Nigeria

Ogbonna, Chukwudi J.; Amuji, Harrison O.

doi:10.4236/ojs.2018.83029

Cited by 6 publications

(10 citation statements)

References 3 publications

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“…They discovered that there was no significant difference in the performance of DMBs in Nigeria before and after the implementation of TSA. However, the outcome of this study failed to corroborate the discovery made by [6] [8] [12] [13] [14], that there was a significant difference in the performance of DMBs in Nigeria before and after the implementation of TSA.…”

Section: Discussion Of Findingscontrasting

confidence: 99%

“…Worrisomely, they have low resources and analytical skills to solve their problems. Expanding this, [12] submitted that amidst these obvious challenges, people disagree almost in every aspect and there is no sure way to resolve social problems in a satisfying way. To solve this problem ravaging the existence of man, [31] submitted that the government, through the appropriate agency, should not only solve the problems analytically but with the use of "bounded rationality".…”

Section: Theoretical Patternmentioning

confidence: 99%

“…However, this theory has been greatly criticized on the basis that it is not goal oriented. Also, the critics pin-point that the implementation of TSA in Nigeria did not put into consideration firms in the banking industry whose working capital is largely predicted on public funds [12].…”

Section: Theoretical Patternmentioning

confidence: 99%

“…That's, no idle funds should be left over. It is a model through which revenue remittance is done to a single account and payment orders are made from the same account[12].…”

mentioning

confidence: 99%

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Impact of Treasury Single Account (TSA) on the Financial Performance of Deposit Money Banks (DMBs) in Nigeria: A Pre-Post Analysis

Olaoye¹,

Talabi²

2019

JSS

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The implementation of Treasury Single Account (TSA) in Nigeria ushered in some drastic changes such that Central Bank of Nigeria (CBN) takes over the custodian of public fund and Deposit Money Banks (DMBs) serve as collecting agent throughout the federation. This seems to be affecting the liquidity state of DMBs. A bank with high liquidity problem might not be able to withstand negative shocks and contribute to the stability of the financial system. An in-depth analysis of the impact of TSA on the profitability of Money Deposit banks will not only clarify the disaggregated findings reported by previous studies, but also provide suggestions on how DMBs could improve their liquidity state. Based on incremental and stakeholders' theory, this research examines the impact of Treasury Single Account (TSA) on the Profitability of Deposit Money Banks (DMBs) in Nigeria. Out of all the listed Deposit Money Banks (DMBs) in Nigeria, purposive sampling technique was used to select all the 6 Systematically Important Banks (SIB) and data were collected on four indicators of profitability of banks such as Earning per Share (EPS), Profit after Tax (PAT), Return on Equity (ROE) and Return on Assets for the period of 6 years divided into Pre-TSA (2012-2014) and Post-TSA (2015-2017). It was discovered that through the analysis carried out via paired sampled t-test that TSA exerts a positive insignificant impact on all the indicators of profitability covered by this study except Profit after Tax (PAT) that has a negative insignificant impact. Finally, it was recommended that managers of DMBs should work out modalities that will foster the embracement of the core values of the banking system to collect depositors' funds, keep them safe and engage in intermediation to create wealth and jobs for the economy. Consequently, overdependence on government fund for operational activities should be discouraged.

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Section: Discussion Of Findingscontrasting

confidence: 99%

Section: Theoretical Patternmentioning

confidence: 99%

Section: Theoretical Patternmentioning

confidence: 99%

“…That's, no idle funds should be left over. It is a model through which revenue remittance is done to a single account and payment orders are made from the same account[12].…”

mentioning

confidence: 99%

See 2 more Smart Citations

Impact of Treasury Single Account (TSA) on the Financial Performance of Deposit Money Banks (DMBs) in Nigeria: A Pre-Post Analysis

Olaoye¹,

Talabi²

2019

JSS

View full text Add to dashboard Cite

show abstract

“…One (or more) linear function(s) which maximally differentiate(s) between these groups are constructed. These functions are then used to classify new member of similar group into the appropriate group they belong [18]. The linear discriminant function employ is given in Equation (5).…”

Section: )mentioning

confidence: 99%

Optimal Classifier for Fraud Detection in Telecommunication Industry

Amuji¹,

Chukwuemeka²,

Ogbuagu³

2019

OJOp

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Fraud is a major challenge facing telecommunication industry. A huge amount of revenues are lost to these fraudsters who have developed different techniques and strategies to defraud the service providers. For any service provider to remain in the industry, the expected loss from the activities of these fraudsters should be highly minimized if not eliminated completely. But due to the nature of huge data and millions of subscribers involved, it becomes very difficult to detect this group of people. For this purpose, there is a need for optimal classifier and predictive probability model that can capture both the present and past history of the subscribers and classify them accordingly. In this paper, we have developed some predictive models and an optimal classifier. We simulated a sample of eighty (80) subscribers: their number of calls and the duration of the calls and categorized it into four sub-samples with sample size of twenty (20) each. We obtained the prior and posterior probabilities of the groups. We group these posterior probability distributions into two sample multivariate data with two variates each. We develop linear classifier that discriminates between the genuine subscribers and fraudulent subscribers. The optimal classifier ( A B β + ) has a posterior probability of 0.7368, and we classify the subscribers based on this optimal point. This paper focused on domestic subscribers and the parameters of interest were the number of calls per hour and the duration of the calls.

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Oil-exchange rate volatilities and returns nexus

Umoru,

Effiong,

Okpara

et al. 2023

CGOBR

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The study evaluates the channel of volatilities and returns between global oil prices and exchange rates of 21 developing countries. The structural vector autoregression (SVAR) findings are that oil-producing and exporting countries would have their exchange rates fluctuate slightly due to changing oil prices. For Markov-regime switching estimations, whereas, exchange rate volatility does not significantly influence volatility in oil prices at both regimes of flexible and fixed exchange rates, there is the presence of significant volatility spill-over from oil prices to exchange rates. Oil price movements do significantly induce appreciation or depreciation of exchange rates. In effect, volatilities in exchange rates do not trigger volatilities in oil prices but positively and considerably influenced crude oil returns in the fixed regime by 0.59%. Notwithstanding the 0.092 low transition probability, all other probabilities that the influence of volatility in the exchange rate on oil market volatility would persist are high for both flexible and fixed regimes of exchange rates. The significant positive coefficients of exchange rates together with high transition probabilities reported are indicative of rising exchange rates, implying devaluation and hence, a negative influence on oil returns and prices. Market agents can therefore diversify risks by investing in oil markets and forex markets independently.

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Analysis of the Impact of Treasury Single Account on the Performance of Banks in Nigeria

Cited by 6 publications

References 3 publications

Impact of Treasury Single Account (TSA) on the Financial Performance of Deposit Money Banks (DMBs) in Nigeria: A Pre-Post Analysis

Impact of Treasury Single Account (TSA) on the Financial Performance of Deposit Money Banks (DMBs) in Nigeria: A Pre-Post Analysis

Optimal Classifier for Fraud Detection in Telecommunication Industry

Oil-exchange rate volatilities and returns nexus

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