BASE III ACCORD AND REGULATORY CAPITAL MANAGEMENT REPORTING IN NIGERIA: THE ROLE OF “SEARCH”, “EXPERIENCE” AND “CREDENCE” INFORMATION
| dc.contributor.author | Oladipupo Muhrtala Tijani | |
| dc.contributor.author | Lukman Adebayo Oke | |
| dc.contributor.author | Saka Tunde Abdulsalam | |
| dc.date.accessioned | 2025-06-02T13:35:31Z | |
| dc.date.available | 2025-06-02T13:35:31Z | |
| dc.date.issued | 2015 | |
| dc.description.abstract | Nigerian banks and capital management reporting quality has been frequently criticized as being unbalanced, presenting an overly positive view or failing to address material issues. The purpose of this paper is to provide a fresh explanation of poor quality capital management reporting and to propose how quality may be addressed. The theoretical framework combines the accountability and institutional isomorphism perspectives using Akerlof’s (1970) Market for Lemons theory. Akerlof’s approach is extended by differentiating between three types of information in bank capital management reporting using measures adapted from Comyns et al. (2013) namely search, experience and credence. The study concludes that the type of information must be considered when determining measures to improve report quality. | |
| dc.identifier.issn | 2006-6473 | |
| dc.identifier.uri | https://kwasuspace.kwasu.edu.ng/handle/123456789/5438 | |
| dc.language.iso | en | |
| dc.publisher | Lapai International Journal of Management and Social Sciences | |
| dc.relation.ispartofseries | Vol. 8, No. 1 & 2 | |
| dc.title | BASE III ACCORD AND REGULATORY CAPITAL MANAGEMENT REPORTING IN NIGERIA: THE ROLE OF “SEARCH”, “EXPERIENCE” AND “CREDENCE” INFORMATION | |
| dc.type | Article |