IMPACT OF ACCOUNTING INFORMATION ON BANK LENDING (A CASE STUDY OF FIRST BANK OF NIGERIA PLC OKPARA AVENUE MAIN BRANCH)

ABSTRACT Commercial banks perform numerous functions.  One of the most profitable investments of the commercial banks is granting of loans and advances to those customers that need such including business organization as loans are always needed to enhance profitability of such organization and help them execute such projects, which their capital cannot finance.  These are factors, which banks do consider before granting such loans. The research work is geared forward finding out the role which financial accounting information plays in lending decision making of the banks.  The objectives amongst others include to know whether the banks do demand for financial statement from their customers while making lending decision, the extent to which they are influenced by such statements, the extent to which adequate use of accounting information has led to reduction an incident of bad debt. A work of this nature will be of help to different groups including commercial banks, other lending institution credit analysis the government etc.   TABLE OF CONTENT Title pageii Approval pageiii Dedicationiv Acknowledgementv Abstractvi Table of contentvii
CHAPTER ONE 1.0Introduction1 1.1Background of the study1 1.2Statement of problems5 1.3Objective of the study6 1.4Research question7 1.5Significance of the study8 1.6Delimitation (Scope)9 1.7Definition of terms10
CHAPTER TWO 2.0Review of related literature12 2.1     Functions of commercial banks12 2.2     Lending principles and practices13 2.3     Management of lending13 2.4     Role of accounting information on bank lending decision14 2.5     Analytical document14 2.6     Limitation of accounting data14 2.7Lending principles and practices16
CHAPTER THREE 3.0Research methodology and design34 3.1Research design34 3.2Area of study34 3.3Population of the study34 3.4Instrument for data collection35 3.5Validation of the research instrument36 3.6Method of administration of the research instrument36 3.7Method of data analysis38
CHAPTER FOUR 4.0Data presentation, analysis and interpretation39
CHAPTER FIVE 5.0Finding, recommendations and conclusion52 5.1Summary and findings52 5.2Conclusions54 5.3Recommendations54 5.4Limitation of the study55 Reference57 Appendix59