The Impact Of Accounting Information On Bank Portfolio Management (a Case Study Of First Bank Of Nigeria Plc, Enugu)

Every commercial bank targets the attainment of its desired objectives. They therefore aim towards efficiency and proper effectiveness in conducting its affairs. However, the level of this efficiency and effectiveness of any bank or the extent to which it is able to achieve its desired goals depends to a large extent on the quality of the available accounting information and on how the bank utilizes the available information. Commercial banks might not really understand the impact of adequate accounting information in the management of their portfolios until probably they undermine the use of it in their bank. Inadequate or lack of accounting information exposes or leaves portfolio management to certain problems such as:  Malfunctioning and wrong decision making by managers in the management of risks arising from the portfolios. High occurrence of factors that may result to high incidence of losses instead of expected profits where proper accounting information on portfolio management is not on hand. The enhancement in portfolio management of any commercial bank can be made by the standard or the effectiveness of the accounting information as well as the policies implemented by the management of the bank

INTRODUCTION

1.0     Introduction

1 5     Statement of hypothesis

LITERATURE REVIEW 

2.2.     ROLE AND PURPOSES OF PORTFOLIO MANAGEMENT

2.2.2       SEEKING THE RIGHT BALANCE OF PORTFOLIOS

2.2.3        ENSURING THAT THE PORTFOLIO IS STRATEGICALLY ALIGNED 

2.2.4        PICKING THE RIGHT NUMBER OF PORTFOLIOS 

2.3.1      ESTABLISHING GENERAL CRITERIA AND OBJECTIVES 

 2.3.4    FORMULATING PRINCIPLES AND STRATEGY

2.3.5     ESTABLISHING THE MACHINERY FOR ADMINISTRATION, APPRAISAL AND REVIEW 

2.5   PORTFOLIO MANAGEMENT TECHNIQUES

 2.5.1    HEURISTIC MODEL

2.5.2 SCORING TECHNIQUE

2.5.3 MAPPING OR VISUAL TECHNIQUE

2.6 PRINCIPLES AND PRACTICES OF PORTFOLIO MANAGEMENT

2.6.1   EMPHASIZING A DISCIPLINED PROCESS TO ELIMINATE RESPONSE TO SHORT-TERM MARKET VOLATILITY

2.8 METHODS OF PORTFOLIO ANALYSIS 

2.9 FINANCIAL RATIOS ANALYSIS

2.10 ROLE OF ACCOUNTING INFORMATION IN BANK'S PORTFOLIO DECISIONS 

RESEARCH METHODOLOGY

3.1    RESEARCH DESIGN

3.3.    AREA OF STUDY

3.4     Population of the study      

3.5      Sample size and sample techniques collection

3.6     Validation and Reliability of the research instrument

3.7       TECHNIQUE FOR DATA ANALYSIS

3.9      Decision Criterion for validation of hypothesis 

DATA PRESENTATION, ANALYSIS 

4.1   Introduction

4.2    DATA PRESENTATION

4.3   Testing of Hypothesis

5.0 SUMMARY OF FINDING, CONCLUSION AND RECOMMENDATION, 

5.3    Recommendation

BIBLIOGRAPHY 

APPENDIX 1 QUESTIONNAIRES

APPENDIX 11