Corpus ID: 55391446

Usefulness of Accounting Theory and Practices on Banking Sectors in Nigeria: Empirical Evidence from Basel Accord

@article{Osho2018UsefulnessOA,
  title={Usefulness of Accounting Theory and Practices on Banking Sectors in Nigeria: Empirical Evidence from Basel Accord},
  author={Augustine E. Osho and Timothy Adeboye Moronkeji},
  journal={Research Journal of Finance and Accounting},
  year={2018},
  volume={9},
  pages={124-136}
}
The Nigerian banking sector has undergone thorough tremendous changes in the last decade, its financial stability and performance being paramount in the achievement of a stable and sustainable economic growth. Thus, the study examines usefulness of accounting theory and practices on banking sectors in Nigeria with empirical evidence from Basel Accord using time series data from 1983 to 2016. The study adopt regression analysis to empirically examine usefulness of accounting theory and practice… Expand
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