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Accounting Information And Bank Lending Decision

Emeni, F. K. (2014) Accounting Information And Bank Lending Decision. Ilorin Journal of Business and Social Sciences, 16 (1). pp. 53-62. ISSN 1115- 960X

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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

Item Type: Article
Uncontrolled Keywords: Accounting information; bank lending; collateral; firm characteristics
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Mrs Hannah Akinwumi
Date Deposited: 27 Aug 2015 10:51
Last Modified: 27 Aug 2015 10:51

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