Browsing by Author "Mohammed yabagi Ibrahim"

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    Asset and liability risk assessment and share performance of deposit money banks in Nigeria.
    (Department of Accounting and Management, Faculty of Arts and Social Sciences, Nigerian Defence Academy, Kaduna., 2019-05-27) Mohammed yabagi Ibrahim; Daniya Adeiza Abdulazeez; Tajudeen Lawa
    This study examines asset and liability risk assessment on share price of deposit money banks in Nigeria. The population of the study is sixteen (16) listed deposit money banks in Nigeria stock exchange as at 2018 and fourteen (14) deposit money banks was the sample size of the study for the period of five years (2012-2016). Secondary data were gathered from annual report and accounts of the sample listed deposit money banks. The study utilizes descriptive research design to examine the relationship between the variables of the study. Multiple regression analyses were carried out in the study. The finding of the study revealed a positive relationship between earnings per share and asset risk management. Similarly, the regression results further showed that there is a negative and significant relationship between customers deposit and earnings per share indicating that a unit increase in the customers deposit will lead to a decrease i earnings per share. Therefore, the study recommends that deposit money banks in Nigeria should mobilise deposits from customers and increase loan with portfolio management of asset and liabilities for risk diversification in order to generate higher profitability. Also, deposit money banks should increase loans to customers to boost their net income since loan to customers attract interest.