Shittu Ibrahim | Abubakar Tafawa Balewa University Bauchi Nigeria (original) (raw)
Lecturer with the Department of Accounting and Finance Abybakar Tafawa Balewa University, Bauchi, Nigeria
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Papers by Shittu Ibrahim
IOSR Journal of Economics and Finance, 2014
The growing rate of trade brings about improvement in the payment system from the trade by barter... more The growing rate of trade brings about improvement in the payment system from the trade by barter system era to the unit of weight system of payment, coins and notes to the present electronic payment system. As a result of high cost of cash management among others the government through the Central Bank of Nigeria, implement the cashless policy for the betterment of the economy, but the question remains; do we have the epayment infrastructure for the efficiency of cashless society?The study aim to access e-payment infrastructure towards an efficient cashless policy in Nigeria. Two hundred and fifty (250) questionnaires were distributed to bank customers and two hundred and twenty nine (nine) where returned, tables and percentages where used to make analyses while chi-square statistical method was used to test the hypothesis. It was concluded that effective e-payment infrastructure is an essential tool to achieve an efficient cashless policy in Nigeria. More PoSterminals should be deployed; ATM should properly be managed while government agencies should ensure efficient telecommunication service delivery.
Acta Universitatis Danubius: Oeconomica, 2020
The study examines the effect of financial derivatives on the profitability of selected deposit m... more The study examines the effect of financial derivatives on the profitability of selected deposit money banks in Nigeria. Panel regression model was used by collecting data from the annual financial report of all the eight (8) banks with international authorization status in Nigeria and covers a period of five years between 2012 and 2017. The independent variable, financial derivative was proxies using financial derivative liabilities (FDL) and financial derivative assets (FDA) with loan and advances to customers (LTC) as a controlling variable. Pooled Ordinary Least Square (OLS), fixed effects and random effects tests were conducted on the variables and were also subjected to the Hausman test to choose the preferred estimator. The result indicates that the model is positive and significant. FDA and LTC have positive and significant effect on the profitability of deposit money banks in Nigeria while FDL is negative and insignificant. The study therefore concludes that financial deriva...
The growing rate of trade brings about improvement in the payment system from the trade by barter... more The growing rate of trade brings about improvement in the payment system from the trade by barter system era to the unit of weight system of payment, coins and notes to the present electronic payment system. As a result of high cost of cash management among others the government through the Central Bank of Nigeria, implement the cashless policy for the betterment of the economy, but the question remains; do we have the e-payment infrastructure for the efficiency of cashless society?The study aim to access e-payment infrastructure towards an efficient cashless policy in Nigeria. Two hundred and fifty (250) questionnaires were distributed to bank customers and two hundred and twenty nine (nine) where returned, tables and percentages where used to make analyses while chi-square statistical method was used to test the hypothesis. It was concluded that effective e-payment infrastructure is an essential tool to achieve an efficient cashless policy in Nigeria. More PoSterminals should be d...
ACTA UNIVERSITATIS DANUBIUS, 2020
The study examines the effect of financial derivatives on the profitability of selected deposit m... more The study examines the effect of financial derivatives on the profitability of selected deposit money banks in Nigeria. Panel regression model was used by collecting data from the annual financial report of all the eight (8) banks with international authorization status in Nigeria and covers a period of five years between 2012 and 2017. The independent variable, financial derivative was proxies using financial derivative liabilities (FDL) and financial derivative assets (FDA) with loan and advances to customers (LTC) as a controlling variable. Pooled Ordinary Least Square (OLS), fixed effects and random effects tests were conducted on the variables and were also subjected to the Hausman test to choose the preferred estimator. The result indicates that the model is positive and significant. FDA and LTC have positive and significant effect on the profitability of deposit money banks in Nigeria while FDL is negative and insignificant. The study therefore concludes that financial derivative has positive and significant effect on the profitability of deposit money banks in Nigeria. Based on the findings, the study recommends that deposit money banks should increase their loan asset to better improve their profit. Limit their financial derivative liabilities and ensure that financial derivative assets are better utilized.
IOSR Journal of Economics and Finance, 2014
The growing rate of trade brings about improvement in the payment system from the trade by barter... more The growing rate of trade brings about improvement in the payment system from the trade by barter system era to the unit of weight system of payment, coins and notes to the present electronic payment system. As a result of high cost of cash management among others the government through the Central Bank of Nigeria, implement the cashless policy for the betterment of the economy, but the question remains; do we have the epayment infrastructure for the efficiency of cashless society?The study aim to access e-payment infrastructure towards an efficient cashless policy in Nigeria. Two hundred and fifty (250) questionnaires were distributed to bank customers and two hundred and twenty nine (nine) where returned, tables and percentages where used to make analyses while chi-square statistical method was used to test the hypothesis. It was concluded that effective e-payment infrastructure is an essential tool to achieve an efficient cashless policy in Nigeria. More PoSterminals should be deployed; ATM should properly be managed while government agencies should ensure efficient telecommunication service delivery.
Acta Universitatis Danubius: Oeconomica, 2020
The study examines the effect of financial derivatives on the profitability of selected deposit m... more The study examines the effect of financial derivatives on the profitability of selected deposit money banks in Nigeria. Panel regression model was used by collecting data from the annual financial report of all the eight (8) banks with international authorization status in Nigeria and covers a period of five years between 2012 and 2017. The independent variable, financial derivative was proxies using financial derivative liabilities (FDL) and financial derivative assets (FDA) with loan and advances to customers (LTC) as a controlling variable. Pooled Ordinary Least Square (OLS), fixed effects and random effects tests were conducted on the variables and were also subjected to the Hausman test to choose the preferred estimator. The result indicates that the model is positive and significant. FDA and LTC have positive and significant effect on the profitability of deposit money banks in Nigeria while FDL is negative and insignificant. The study therefore concludes that financial deriva...
The growing rate of trade brings about improvement in the payment system from the trade by barter... more The growing rate of trade brings about improvement in the payment system from the trade by barter system era to the unit of weight system of payment, coins and notes to the present electronic payment system. As a result of high cost of cash management among others the government through the Central Bank of Nigeria, implement the cashless policy for the betterment of the economy, but the question remains; do we have the e-payment infrastructure for the efficiency of cashless society?The study aim to access e-payment infrastructure towards an efficient cashless policy in Nigeria. Two hundred and fifty (250) questionnaires were distributed to bank customers and two hundred and twenty nine (nine) where returned, tables and percentages where used to make analyses while chi-square statistical method was used to test the hypothesis. It was concluded that effective e-payment infrastructure is an essential tool to achieve an efficient cashless policy in Nigeria. More PoSterminals should be d...
ACTA UNIVERSITATIS DANUBIUS, 2020
The study examines the effect of financial derivatives on the profitability of selected deposit m... more The study examines the effect of financial derivatives on the profitability of selected deposit money banks in Nigeria. Panel regression model was used by collecting data from the annual financial report of all the eight (8) banks with international authorization status in Nigeria and covers a period of five years between 2012 and 2017. The independent variable, financial derivative was proxies using financial derivative liabilities (FDL) and financial derivative assets (FDA) with loan and advances to customers (LTC) as a controlling variable. Pooled Ordinary Least Square (OLS), fixed effects and random effects tests were conducted on the variables and were also subjected to the Hausman test to choose the preferred estimator. The result indicates that the model is positive and significant. FDA and LTC have positive and significant effect on the profitability of deposit money banks in Nigeria while FDL is negative and insignificant. The study therefore concludes that financial derivative has positive and significant effect on the profitability of deposit money banks in Nigeria. Based on the findings, the study recommends that deposit money banks should increase their loan asset to better improve their profit. Limit their financial derivative liabilities and ensure that financial derivative assets are better utilized.