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Article
ACCOUNTING INFORMATION AND COMMERCIAL BANK LENDING DECISION IN NIGERIA: AN EMPIRICAL ANALYSIS OF SELECTED BANKS IN PORT HARCOURT
Journal of Business Studies (2004)
  • Chukwumah Lawyer Obara, Dr
Abstract

Accounting information on lending decisions has become an issue of major economic significa nce in recent years. This has led to rcsurgence of interest in analyzing the phenomenon and diverse forms that accounting information assume in the influencing lending proposal and credit management in banks. In this study, an empirical analysis of the role of accounting information on commercial banks lending was undertaken. It was revealed that accounting information is indispe nsable in commercial banks lend ing decision and the there is need for the Nigerian Accounting Standard Board (NASD) to distinguish between the different categories of business uni ts in setting standard and that both current cost and historical cost should be compared while preparing financial records for ample reliability.

Keywords
  • ACCOUNTING,
  • INFORMATION,
  • COMMERCIAL BANK,
  • LENDING,
  • DECISION,
  • NIGERIA,
  • EMPIRICAL ANALYSIS,
  • SELECTED BANKS,
  • PORT HARCOURT
Disciplines
Publication Date
January, 2004
Citation Information
Chukwumah Lawyer Obara. "ACCOUNTING INFORMATION AND COMMERCIAL BANK LENDING DECISION IN NIGERIA: AN EMPIRICAL ANALYSIS OF SELECTED BANKS IN PORT HARCOURT" Journal of Business Studies Vol. II (2004)
Available at: http://works.bepress.com/chukwumah_obara/13/