ABSTRACT

This study analyzes the effect of merger and acquisition on the performance of con'iinercial banks in Nigeria(A study of Access bank Plc). The researcher adopted expost facto design for the study. The data for the study emerged from secondary sources. The annual reports of Access bank PLC for the period 2 006- 2016 were accessed for extracting of relevant information required. The variables used were, Total Assets(TA) and Shareholder's fund (SHF) as the independent variable, while the dependent variables were profit after tax (PAT), and Demand Deposit(DD). The study revealed from the test of hypothesis that the pre merger, post merger and overall period regression result for the years studied showed a positive effect at 5% level of signfIcance and concludes that Merger and Acquisition has a positive signficant effect on the performance of commercial banks in Nigeria. The study further revealed that Merger and Acquisition has a sign/icant positive effect on the profit after tax and demand deposit of commercial banks in Nigeria respectively. Therefore, the study recommends among other things that, Regulatory bodies should ensure that banks in Nigeria are listed and should publish both their interim and annual reports as at when due. This will be able to reveal the capital base of such banks and secure stakeholder 's interest. Also, that the Central Bank of Nigeria (CBN) is enjoined to carry out frequent appraisals and re-appraisals of the performance of banks in Nigeria to avoid the systemic distress that preceded the banking system before the 2 004/2005 consolidation exercise.