TITLE:
Analysis of the Impact of Treasury Single Account on the Performance of Banks in Nigeria
AUTHORS:
Chukwudi J. Ogbonna, Harrison O. Amuji
KEYWORDS:
Treasury Single Account, Multivariate Analysis, Liquidity Ratio, Capital Adequacy Ratio, Credit to Customer
JOURNAL NAME:
Open Journal of Statistics,
Vol.8 No.3,
June
7,
2018
ABSTRACT: In this study, we developed multivariate model for
the study of the impact of treasury single account (TSA) on the performance of
banks in Nigeria. From the study, we discovered that there was no significant
difference between the period before and after the introduction of the TSA
policy on the performance of banks in Nigeria. In Diamond Bank Nigeria Plc, we
observed that there were negative relationships between liquidity ratio and
capital adequacy with correlation coefficient of -0.093; liquidity ratio and
credit to customers with correlation coefficient of -0.312; capital adequacy
and credit to customers with correlation coefficient of -0.176. On the other
hand, from the analysis on first bank, we observed that there were both
positive and fairly strong relationships between the liquidity ratio and
capital adequacy with correlation coefficient of 0.626; negative relationship
between liquidity ratio and credit to customers with correlation coefficient of
-0.880 and finally, negative relationship between capital adequacy and credit
to customers with correlation coefficient of -0.165.