Application of Accounting as a tool for inter-comparison performance (Guaranty Trust and Polaris Bank in Nigeria):- John Chiamaka R
ABSTRACT
This study explores the application ofaccounting
ratiosfor inter-comparison ofperformance of Polaris and Guaranty Trust Bank
during the period of2009-2018. Secondary data was used to do this research
work, with t-statistical analytical technique was usedfor analysis. The
findings of the study show the positive behaviour ofthe financial position for
Polaris and Guaranty Trust Bank and some oftheirfinancial factors variables
influence the financial performance for the bank Then, it isfound that the
result shows that there is no significant difference between the liquidity
positions ofthe two banks Polaris and Guaranty Trust Bank is improving in terms
of liquidity ratios, assets, quality ratios or credit performance,
profitability ratios (NPM, ROA, ROE), the study also found that there is
significant variability in the profitability level ofthe two banks. Based on
thefinding made in this work, it was concluded that there is significant
difference in the activity, performance and profitability ofthe selected banks,
this indicates that the banks have performance levels which are differentfrom
each other. Financial ratios are veritable tool for studying and comparingfirms’
performance. This study suggests that bank managers should endeavor to maintain
the reliability offinancial reports oftheirfirms because they serve as a
platform for computing and determining the stance of the institutions, it is
important for the financialstatement ofthe banks to always give
afaithfulrepresentation ofthe banks 'performance in all aspects.
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JOHN, R (2025). Application of Accounting as a tool for inter-comparison performance (Guaranty Trust and Polaris Bank in Nigeria):- John Chiamaka R. Repository.mouau.edu.ng: Retrieved Oct 15, 2025, from https://repository.mouau.edu.ng/work/view/application-of-accounting-as-a-tool-for-inter-comparison-performance-guaranty-trust-and-polaris-bank-in-nigeria-john-chiamaka-r-7-2
REBECCA, JOHN. "Application of Accounting as a tool for inter-comparison performance (Guaranty Trust and Polaris Bank in Nigeria):- John Chiamaka R" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 15 Oct. 2025, https://repository.mouau.edu.ng/work/view/application-of-accounting-as-a-tool-for-inter-comparison-performance-guaranty-trust-and-polaris-bank-in-nigeria-john-chiamaka-r-7-2. Accessed 15 Oct. 2025.
REBECCA, JOHN. "Application of Accounting as a tool for inter-comparison performance (Guaranty Trust and Polaris Bank in Nigeria):- John Chiamaka R". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 15 Oct. 2025. Web. 15 Oct. 2025. < https://repository.mouau.edu.ng/work/view/application-of-accounting-as-a-tool-for-inter-comparison-performance-guaranty-trust-and-polaris-bank-in-nigeria-john-chiamaka-r-7-2 >.
REBECCA, JOHN. "Application of Accounting as a tool for inter-comparison performance (Guaranty Trust and Polaris Bank in Nigeria):- John Chiamaka R" Repository.mouau.edu.ng (2025). Accessed 15 Oct. 2025. https://repository.mouau.edu.ng/work/view/application-of-accounting-as-a-tool-for-inter-comparison-performance-guaranty-trust-and-polaris-bank-in-nigeria-john-chiamaka-r-7-2