Global Advanced Research Journal of Management and Business Studies (GARJMBS) ISSN: 2315-5086 October 2014 Vol. 3(10), pp 479-485

Copyright © 2014 Global Advanced Research Journals   


Original Research Articles

The Impact of Consolidation on the Performance of Banks in Nigeria 

Taiwo Tope Olayinka1 and  Musa Adeiza Farouk2 

1Department of Accounting, Ahmadu Bello University, Zaria – NigeriaEmail:; Tel: +2348032811133

2Department of Accounting, Ahmadu Bello University, Zaria – NigeriaEmail: or;  Tel: +2348034063226 

Accepted 25 September 2014


This study evaluates the impact of consolidation on the performance of banks in Nigeria. The study used a period of 12 years from 2000 to 2011 comprising six years pre and post consolidation era. The population of the study is (22) banks in which four (4) banks are drawn using stratified sampling technique. The study utilizes secondary data obtained through annual reports and CBN banking supervision. T-test was employed to test the hypothesis formulated. The findings of the study show that consolidation has significant positive impact on the performance of banks in Nigeria. The study therefore recommends that the management of banks should work hard to ensure that adequate measure is being put in place to determine increasing rate of return on asset, return on equity and  net profit margin of their banks reform of this nature such as consolidation of banks is one of the ways to improve the banking sector financial stability. 

Keywords: Consolidation, Banks, Performance

Related Articles

Original Research Article
Ahmed Nabih Zaki Rashed
Avalanche Photodiodes APDs Under High Thermal and Protons Irradiation Environments
Glo. Adv. Res. J. Manage. Bus. Stud. May 2012 Vol: 1(2): - [Abstract] [Full Text - PDF] (873 KB)
Oloyede EO and Adesina ADO
Egalitarianism and classroom discipline: A pre requisite to successful instructional processes in mathematics.
Glo. Adv. Res. J. Manage. Bus. Stud. June 2013 Vol: 2(6): - [Abstract] [Full Text - PDF] (151 KB)
Original Research Articles
Ayub Masaba Kutosi, Sarah Eya, Muhwezi Moses
The Relationship between Contracting and Transactional Costs in State Owned Enterprises in Uganda
Glo. Adv. Res. J. Manage. Bus. Stud. July 2015 Vol: 4(7): - [Abstract] [Full Text - PDF] (93 KB)
Budi Guntoro, Dyah Woro Hastuti, and Sudi Nurtini
The Relationship Between Leadership Type Work Motivation Training of Employee and Physical Work Environment Toward Employee Performance of Fastfood Company in Yogyakarta Indonesia
Glo. Adv. Res. J. Manage. Bus. Stud. January 2016 Vol: 5(1): - [Abstract] [Full Text - PDF] (127 KB)
Jabbour G and Iancu HD
Plasma volume decreases in obese adolescents: An important performance limiting factor during supramaximal exercise
Glo. Adv. Res. J. Manage. Bus. Stud. February 2014 Vol: 3(2): - [Abstract] [Full Text - PDF] (145 KB)
Samuel Famiyeh and Eliplim Muzzuk
Project communication management in a Ghanaian Bank
Glo. Adv. Res. J. Manage. Bus. Stud. November 2013 Vol: 2(11): - [Abstract] [Full Text - PDF] (115 KB)

Current Issue

Viewing Options

View Full Article - PDF
Download Full Article - PDF

Search for Articles

Taiwo Tope Olayinka on Google Scholar
Taiwo Tope Olayinka on Pubmed
Musa Adeiza Farouk on Google Scholar
Musa Adeiza Farouk on Pubmed


Viewed 960
Printed 280
Downloaded 8208
Powered By iPortal Works