Deposit insurance fund and the quality of risk assets of Nigerian deposit money banks

Ebiaghan, Orits Frank; Jeroh, Edirin

doi:10.5267/j.msl.2019.10.028

Cited by 4 publications

(3 citation statements)

References 20 publications

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“…The impact of the growth of deposits onto the Deposit Insurance System's funds and its pay out capacity are as follows -the payout capacity is always larger at lower covered deposits' annual growth rate. Authorities should take into account the growth of deposits' impact when deciding on an annual premium level, especially if the country experienced a significant growth of deposits (Ognjenović, 2017, p. 123) Empirical research conducted in order to assess the relationship between the Deposit Insurance Fund and total deposits and loans showed that the volume of total deposits and total loans and advances were negatively and statistically Functional correlation between bank assets... http://www.ae.ef.unibl.org/ significant to the Deposit Insurance Fund in the long run (Ebiaghan & Jeroh, 2020).…”

Section: Introductionmentioning

confidence: 99%

Functional Correlation Between Bank Assets and Insured Deposits in Bosnia and Herzegovina – The Perspective of the Deposit Insurance Fund

Krunić

2023

ACE

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The projection of insured deposits level in banks is of the key importance for the financial planning of the Deposit Insurance Fund as an integral part of the deposit insurance system. On the one hand, in a situation when banks fail, Deposit Insurance Fund are used for payouts of insured deposits in those banks or for financing processes of resolution such banks, which represents a real outflow of the Fund. On the other hand, the main regular inflows into the Deposit Insurance Fund are realized from insurance premiums which, as a rule, are calculated on the basis of insured deposits in all banks. The research problem posed in this paper is how to predict changes in the level of insured deposits in banks, that is, how this level in banks changes in relation to the total assets of the banking sector. The research covered the period from 2009 to 2021. The level of insured deposits in banks was set as the dependent variable and the level of bank assets was set as the independent variable. The research was conducted on the banks operating in Bosnia and Herzegovina. The research confirmed the significant conditionality of the growth of insured deposits with the growth of the bank assets, and also opened up some new directions for further research in terms of the influence of other elements on the financial planning of the Deposit Insurance Fund and the presence of moral hazard in the banking sector.

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Section: Introductionmentioning

confidence: 99%

Functional Correlation Between Bank Assets and Insured Deposits in Bosnia and Herzegovina – The Perspective of the Deposit Insurance Fund

Krunić

2023

ACE

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“…A decade after the recapitalization exercise with Nigeria Deposit Insurance Corporation (NDIC) a number of banks have been downgraded, some weaker ones have been forced to merge with strong ones whereas in other instances, some ailing ones have been acquired by other financial institution. As much as this is a concern to stakeholders and the general public especially regarding the safety of their deposits (Ebiaghan& Jeroh, 2020), keeping afloat the industry remains a challenge to bank operators. To survive the odds and to remain profitable in the banking business, bank institutions must maintain a certain degree of organizational effectiveness in all ramifications.…”

Section: Introductionmentioning

confidence: 99%

Social Loafing and Interpersonal Relationship as Correlates of Organizational Effectiveness

Onyemaechi¹,

Philip²,

Maduekwe³

et al. 2021

theijhss

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“…Earnings management is primarily accomplished through accounting transactions that are designed to achieve desired earnings level. Prior research suggests that managers have both personal and business motivations to display impressive or at the very least satisfactory performance in their reports on a consistent basis ( Ebiaghan, Ojugbeli & Okoye 2017;Ebiaghan & Esekhile 2018;DeFond and Park, 1997;Greenfield, Carolyn, Norman, and Wier 2008). However, due to a variety of reason, the sustainability of such a performance is sometimes impossible.…”

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confidence: 99%

An Assessment of the Determinants of Earnings Management in Nigeria

Onoyenure George (MSC Canadidacy),

Ebiaghan Orits Frank, PhD

2023

Int. j. manag. entrep. res

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This study is based on the assessment of Tax Aggressiveness, Share Price, Return on Assets as determinants of Earnings Management among quoted industrial and consumer goods sectors in Nigeria between the periods of 2012-2022. A sample of thirty-two (32) firms were drawn out of the listed non-financial firms in Nigeria. The study was quantitative in nature and made use of secondary data which was sourced from the Nigerian Stock Exchange (NSE) factbook, National Bureau of Statistics, and annual reports of selected industrial and consumer goods firms. Descriptive statistics and correlation analysis was used to determine the nature of the data as well as the relationship between the independent and dependent variables. The pooled panel regression analysis, the Hausman test and the random effect model (REM) method of model estimation employed was used in the study. The findings revealed that share price and return on assets are the primary determinants that significantly affect the earnings management of publicly traded companies in the industrial and consumer goods sectors during the observed timeframe. Moreover, firm size is perceived as a significant control factor in determining earnings management. Tax aggressiveness on the other hand showed no significant impact on earnings management. Based on the findings the study recommended that Projects that enhance the firms' profitability should be at the center of the investment objective of managers overseeing industrial and consumer goods firms that are publicly traded. In addition, projects with favourable net present values should be embarked on by managers of industrial and consumer goods firms listed on the stock exchange. Furthermore, cutting edge earnings management strategies should be adopted by managers of industrial and consumer goods firms that are publicly traded. They can as well prioritize the utilization of tax aggressiveness. Keywords: Earnings Management, Tax Aggressiveness, Share Price, Return on Assets, Hausman Test.

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Deposit insurance fund and the quality of risk assets of Nigerian deposit money banks

Cited by 4 publications

References 20 publications

Functional Correlation Between Bank Assets and Insured Deposits in Bosnia and Herzegovina – The Perspective of the Deposit Insurance Fund

Functional Correlation Between Bank Assets and Insured Deposits in Bosnia and Herzegovina – The Perspective of the Deposit Insurance Fund

Social Loafing and Interpersonal Relationship as Correlates of Organizational Effectiveness

An Assessment of the Determinants of Earnings Management in Nigeria

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