A CRITICAL ANANLISIS OF THE USE OF FINANCIAL REPORT IN ASSESSING BANK PERFORMANCE. (A CASE STUDY UNION BANK OF NIGERIA PLC)

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Abstract

The purpose of this study was to examine banks, on investments and performance appraisal. It was also to ascertain the problems of using financial reports to access performance of banks and finally to determine 17 there’s a relationship between financial reporting and performance evaluation of a bank. The inductive research method was adopted and the statistical analysts, particularly the chi-square and t-distribution test were used in the analysis of the data collected from the bank. The findings of the study were that: Source financial statement contained in the financial reports influence investment remarkably in banks. The annual reports do not reflect inflationary effects in the country today. The financial reports were prepared adapting a general purpose nature with the assumption that different user as of the report have different information needs. The following conclusions ere made: Although investors and performance evaluation analyst relied on financia

CHAPTER ONE

STATEMENT OF THE PROBLEM

OBJECTIVE OF THE STUDY

RESEARCH QESTIONS

RESEARCH HYPOTHESIS

SIGNIFICANCE OF THE STUDY

SCOPE AND LIMITATION OF THE STUDY

DEFINITION OF TERMS

CHAPTER TWO

REVIEW OF RELATED UTERATURE

HISTORICA BACKGROUND OF UNION BANK OF NIGERIA PLC

THE NEED FOR FINANCIAL REPORTS

THE COMPOSITION OF THE FINANCIAL REPORTS

THE CHIAIRMANS REPORTS

THE DIRECTORS REPROT

THE AUDITORS REPORT

THE FINANCIAL STATEMENT

2.4       VARIOUS USERS OF FINANCIAL REPORTS AND THEIR

INFORMATION NEEDS

2.4.1      SHAREHOLDERS

2.4.2      LONG-TERM CREDITORS

2.4.3      SHORT-TERM CREDITORS

2.4.4      TAX AUTHORITIES AND GOVERNMENT

2.4.5      EMPLOYEES AND TRADE UNIONS

2.4.6      MANAGEMENT

2.4.7      ANANLYSISADVISES

2.5             FINANCIAL REPORTING BY BANKS

2.5.1      INTRODUCTION

2.5.2      THE PRUDENTIAL GUIDELINES

2.6        PERFORMANCE EVALUATION IN THE BANKING

INDUSTRY

2.6.1      EFFICIENCY AND PROFITABLITY

2.6.2      POTENCIAL AND ACTUAL GROWTH

2.6.3      LOANS AND ADVANCES

CHAPTER THREE

1.0         RESEARCH DESIGN AND METHODOLOGY

1.1         RESEARCH DESIGN

1.2         SOURCES OF DATA

3.2.1      PRIMARY SOURCES

3.2.2      SECONDARY SOURCES

3.3       POPULATION OF THE STUDY

3.4               MATHOD OF DATA PRESENTATION

3.5       METHODS OF DATA ANALYSIS

CHAPTER FOUR

DATA PRESENTATION AND ANALYSIS

DATA ANALYSIS TECHNIGUES

TEST OF HYPOTHESISI

CHAPTE FIVE

FINDINGS, RECOMMENDATIONS ANS CONCLUSIONS FINDINGS

RECOMMENDATIONS

CONCLUSION

BIBLIOGRAPHY

APPENDIX