“Impact of accounting information system on bank lending decision (A case study of First Bank of Nigeria Plc):- (Udo Nnaemeka B.
ABSTRACT
A
great deal of useful information comes from accounting functions as it provides
data which when processed, serves as useful information to the management in
its planning process. The information provided by the accounting functions
serves as an important and effective tool in bank lending decisions because it
provides a picture ofthe performance (income statement) of an organization and
its current financial position (balance sheet). Such accounting information as
may be contained in the financials of a borrowing firm includes cash balance,
profit level and monetary value of assets which can be used as collaterals. The
purpose ofthis paper is to examine the impact of accounting information system
on bank lending decisions (a case study of First Bank Nigeria Pic). The data
collected were analysed using the product moment correlation coefficient (PMCC)
technique. The result suggests that accounting information (proxied by profit
margin, returns on equity and returns on assets) has a significant relationship
on bank lending decisions (proxied by loan and advances). The implication ofthis
result is a policy shift on the part ofthe 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.
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UDO, B (2024). “Impact of accounting information system on bank lending decision (A case study of First Bank of Nigeria Plc):- (Udo Nnaemeka B.. Repository.mouau.edu.ng: Retrieved Nov 23, 2024, from https://repository.mouau.edu.ng/work/view/impact-of-accounting-information-system-on-bank-lending-decision-a-case-study-of-first-bank-of-nigeria-plc-udo-nnaemeka-b-7-2
BASSEY, UDO. "“Impact of accounting information system on bank lending decision (A case study of First Bank of Nigeria Plc):- (Udo Nnaemeka B." Repository.mouau.edu.ng. Repository.mouau.edu.ng, 16 Jul. 2024, https://repository.mouau.edu.ng/work/view/impact-of-accounting-information-system-on-bank-lending-decision-a-case-study-of-first-bank-of-nigeria-plc-udo-nnaemeka-b-7-2. Accessed 23 Nov. 2024.
BASSEY, UDO. "“Impact of accounting information system on bank lending decision (A case study of First Bank of Nigeria Plc):- (Udo Nnaemeka B.". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 16 Jul. 2024. Web. 23 Nov. 2024. < https://repository.mouau.edu.ng/work/view/impact-of-accounting-information-system-on-bank-lending-decision-a-case-study-of-first-bank-of-nigeria-plc-udo-nnaemeka-b-7-2 >.
BASSEY, UDO. "“Impact of accounting information system on bank lending decision (A case study of First Bank of Nigeria Plc):- (Udo Nnaemeka B." Repository.mouau.edu.ng (2024). Accessed 23 Nov. 2024. https://repository.mouau.edu.ng/work/view/impact-of-accounting-information-system-on-bank-lending-decision-a-case-study-of-first-bank-of-nigeria-plc-udo-nnaemeka-b-7-2