期刊名称：journal of accounting, finance and auditing studies
电子版ISSN：2149-0996
出版年度：2017
卷号：3
期号：3
页码：132-143
语种：
出版社：Ahmet GÖKGÖZ
摘要：The existence of numerous corrupt practices in the Nigerian Public Accounting System has led to the inauguration of Treasury Single Account (TSA). This paper assesses the impact of TSA implementation on the liquidity base of banks in Nigeria. Fifteen (15) listed banks were used as sample size for this study. Data was obtained by the use of annual reports and it was examined using Descriptive statistics and Paired sample t-test. The results obtained confirmed that the implementation of Treasury Single Account impacted negatively on the liquidity base of banks in Nigeria. Also, there is significant difference in the Profit after Tax (PAT) of Banks in Nigeria before and after Treasury Single Account (TSA) Adoption .It was recommended that if the policy is executed it will lead to the prompt payment of all income going into the nation’s purse without the intermediation of multiple banking arrangements.
