期刊名称：International Research Journal of Finance and Economics
印刷版ISSN：1450-2887
电子版ISSN：1450-2887
出版年度：2018
期号：165
页码：79-89
出版社：European Journals Inc.
摘要：This study examined the effect of capital adequacy requirements on the performance of commercial banks in Nigeria. The study used secondary time series data sourced from the NDIC and CBN Annual and Bank Supervision Reports. The data analysis technique employed include the Ordinary Least Squares (OLS) regression method. The overall capital adequacy variables of the study shows that ASF, CRWA, TQC together have significant effect on the dependent variable, Return on Asset (ROA), which measures bank performance. The results further show that capital adequacy impact positively on the financial performance of commercial banks in Nigeria. This implies that capital adequacy strongly and actively stimulate, improve and grow the financial performance of commercial banks and that sufficiency of capital and adequate management can translate to improved performance. Based on the findings, the study recommends for improvement in the management of bank assets and liabilities, especially on the quality of assets portfolio and deposit liabilities in order to improve on the achievement of corporate objectives, and for the corporate governance process to be enhanced by adopting international best practices. The regulatory framework should also be enhanced to be more dynamic and effective as this will impact positively on bank management and enhance financial performance of commercial banks in Nigeria
关键词：Total Qualifying Capital (TQC); Adjusted Shareholders Fund (ASF); Capital to Risk Weighted Assets (CRWA); Return on Assets (ROA); GDP.
