Accounting & Marketing

Gabriel O Abba

Publications

• Research Article
  Determinants of Capital Adequacy Ratio of Deposit Money Banks in Nigeria
  Author(s): Gabriel O Abba, Ene Okwa, Benedict Soje and Lilian N AikpitanyiGabriel O Abba, Ene Okwa, Benedict Soje and Lilian N Aikpitanyi
  
  Capital Adequacy Ratio (CAR) is an important measure of “safety and soundness” for banks and depository institutions because it serves as a buffer or cushion for absorbing losses. It is one of the major benchmarks for financial institutions the world over, especially with the introduction and adoption of the various Basel Accords. This study is an attempt to analyze the bank-specific determinants of CAR in the Nigerian Deposit Money Banks (DMBs) using balanced panel data collected from financial statements of 12 selected quoted banks for the ten-year period 2005-2014. The index for profitability which is ROA was found to be the most important determinant of CAR, having recorded the highest coefficient in the multiple regression result. The study found out that Capital Adequacy Ratio of Nigerian deposit money banks is well above the regulatory minimum set by CBN as well as .. Read More»
  DOI: 10.4172/2168-9601.1000271

  Abstract PDF