1. OAR@UM
  2. Maltese Journals
  3. Journal of Accounting, Finance and Auditing Studies
  4. 2017
  5. Journal of Accounting, Finance and Auditing Studies, Volume 3, Issue 3
Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/27329
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dc.contributor.authorAjetunmobi, Opeyemi Oluwaloni-
dc.contributor.authorAdesina, Kehinde-
dc.contributor.authorFaboyede, Olusola Samuel-
dc.contributor.authorAdejana, B. Peter-
dc.date.accessioned2018-02-26T14:40:49Z-
dc.date.available2018-02-26T14:40:49Z-
dc.date.issued2017-
dc.identifier.citationAjetunmobi, O. O., Adesina, K., Faboyede, O. S., & Adejana, B. P. (2017). The impact of treasury single account on the liquidity of banks in Nigeria. Journal of Accounting, Finance and Auditing Studies, 3(3), 132-143.en_GB
dc.identifier.urihttps://www.um.edu.mt/library/oar//handle/123456789/27329-
dc.description.abstractThe 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.en_GB
dc.language.isoenen_GB
dc.publisherAhmet Gökgözen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectBank liquidityen_GB
dc.subjectCorruptionen_GB
dc.subjectFinance, Public -- Accountingen_GB
dc.subjectBanks and banking -- Nigeriaen_GB
dc.titleThe impact of treasury single account on the liquidity of banks in Nigeriaen_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.publication.titleJournal of Accounting, Finance and Auditing Studiesen_GB
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 3, Issue 3
Journal of Accounting, Finance and Auditing Studies, Volume 3, Issue 3

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