EFFECT OF INTERNAL CONTROL ON THE FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN NIGERIA / (Kayıt no. 285342)
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| 000 -BAŞLIK | |
|---|---|
| Sabit Uzunluktaki Kontrol Alanı | 03197nam a22003017a 4500 |
| 003 - KONTROL NUMARASI KİMLİĞİ | |
| Kontrol Alanı | KOHA |
| 005 - EN SON İŞLEM TARİHİ ve ZAMANI | |
| Kontrol Alanı | 20230425095415.0 |
| 008 - SABİT UZUNLUKTAKİ VERİ ÖGELERİ - GENEL BİLGİ | |
| Sabit Alan | 220930d2022 cy ||||| m||| 00| 0 eng d |
| 040 ## - KATALOGLAMA KAYNAĞI | |
| Özgün Kataloglama Kurumu | CY-NiCIU |
| Kataloglama Dili | eng |
| Çeviri Kurumu | CY-NiCIU |
| Açıklama Kuralları | rda |
| 041 ## - DİL KODU | |
| Metin ya da ses kaydının dil kodu | eng |
| 090 ## - Yerel Tasnif No | |
| tasnif no | YL 2603 |
| Cutter no | A48 2022 |
| 100 1# - KİŞİ ADI | |
| Yazar Adı (Kişi adı) | Agunbiade, Daniel Toluwalase |
| 245 10 - ESER ADI BİLDİRİMİ | |
| Başlık | EFFECT OF INTERNAL CONTROL ON THE FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN NIGERIA / |
| Sorumluluk Bildirimi | DANIEL TOLUWALASE AGUNBIADE; SUPERVISOR: ASST. PROF. DR. KEMAL ÇEK |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | 2022 |
| 300 ## - FİZİKSEL TANIMLAMA | |
| Sayfa, Cilt vb. | 52 sheets; |
| Boyutları | 31 cm. |
| Birlikteki Materyal | Includes CD |
| 336 ## - CONTENT TYPE | |
| Source | rdacontent |
| Content type term | text |
| Content type code | txt |
| 337 ## - MEDIA TYPE | |
| Source | rdamedia |
| Media type term | unmediated |
| Media type code | n |
| 338 ## - CARRIER TYPE | |
| Source | rdacarrier |
| Carrier type term | volume |
| Carrier type code | nc |
| 502 ## - TEZ NOTU | |
| Tez Notu | Thesis (MSc) - Cyprus International University. Institute of Graduate Studies and Research Accounting and Finance Department |
| 504 ## - BİBLİYOGRAFİ NOTU | |
| Bibliyografi Notu | Includes bibliography (sheets 48-52) |
| 520 ## - ÖZET NOTU | |
| Özet notu | ABSTRACT The banking sector is a highly sensitive and volatile sector of the economy that requires effective management and control, ensuring a viable internal control system is therefore an imperative procedure tow for enhancing the financial performance of commercial banks. The study investigates the impact of internal control on the financial performance of 10 selected commercial banks in Nigeria; with a focus on the impact of the indicators of internal control from 2011 to 2020. The fixed and random effects of Panelized Least Square (PLS) were to examine secondary time series data acquired from bank audited statements of account. The panel unit root test indicated the data's stationarity, while the panel cointegration test confirmed the study's variables' long-run association. The Hausman test specified that fixed effect model is more appropriate for the study. The fixed effect analysis of the PLS revealed that the risk management committee had a significant and direct impact on the profit after tax amongst Nigeria's banks. That is, one unit increase in the number of risk management committees increased the profit after tax by 0.21 percent. However, the board size was found to have an adverse and statistically insignificant impact on bank's profitability in Nigeria. The results indicated that one unit increase in the board size reduces the profit after tax by 0.012 percent. Audit committee, number of employees, and period of the audit were found to have a positive but insignificant effect on profitability. The study concluded that effective risk management serves as an effective internal control measure that boosts financial performance of banks in Nigeria. Therefore, it was recommended that the number of people in the risk management committee of the banks should be well selected and scrutinized in order to ensure that credible individuals are part of the system as well as supervised by the monetary authority so as to ensure transparency in the aspects of internal control in the Nigerian commercial banks. |
| 650 #0 - KONU BAŞLIĞI EK GİRİŞ - KONU TERİMİ | |
| Konusal terim veya coğrafi ad | Finance |
| Alt başlık biçimi | Dissertations, Academic |
| 650 #0 - KONU BAŞLIĞI EK GİRİŞ - KONU TERİMİ | |
| Konusal terim veya coğrafi ad | Risk management |
| Alt başlık biçimi | Dissertations, Academic |
| 650 #0 - KONU BAŞLIĞI EK GİRİŞ - KONU TERİMİ | |
| Konusal terim veya coğrafi ad | Banks and banking |
| Alt başlık biçimi | Dissertations, Academic |
| 700 1# - EK GİRİŞ - KİŞİ ADI | |
| Yazar Adı (Kişi adı) | Çek, Kemal |
| İlişkili Terim | supervisor |
| 942 ## - EK GİRİŞ ÖGELERİ (KOHA) | |
| Sınıflama Kaynağı | Dewey Onlu Sınıflama Sistemi |
| Materyal Türü | Thesis |
| Geri Çekilme Durumu | Kayıp Durumu | Sınıflandırma Kaynağı | Kredi için değil | Koleksiyon Kodu | Kalıcı Konum | Mevcut Konum | Raf Yeri | Kayıt Tarih | Source of acquisition | Yer Numarası | Demirbaş Numarası | Son Görülme Tarihi | Fatura Tarihi | Materyal Türü | Genel / Bağış Notu |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Onlu Sınıflama Sistemi | Tez Koleksiyonu | CIU LIBRARY | CIU LIBRARY | Tez Koleksiyonu | 30.09.2022 | Bağış | YL 2603 A48 2022 | T2929 | 30.09.2022 | 30.09.2022 | Thesis | Accounting and Finance Department | |||
| Dewey Onlu Sınıflama Sistemi | CIU LIBRARY | CIU LIBRARY | Görsel İşitsel | 30.09.2022 | Bağış | YL 2603 A48 2022 | CDT2929 | 30.09.2022 | 30.09.2022 | Suppl. CD | Accounting and Finance Department |