https://www.um.edu.mt/library/oar/handle/123456789/27179 Tue, 21 Apr 2026 02:18:57 GMT 2026-04-21T02:18:57Z https://www.um.edu.mt/library/oar/handle/123456789/27329 Title: The impact of treasury single account on the liquidity of banks in Nigeria Authors: Ajetunmobi, Opeyemi Oluwaloni; Adesina, Kehinde; Faboyede, Olusola Samuel; Adejana, B. Peter Abstract: The 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. Sun, 01 Jan 2017 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/27329 2017-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/27328 Title: Postponement of bankruptcy and issuance of over-indebtedness balance sheet Authors: Gokgoz, Ahmet Abstract: As per the concept “continuity of enterprises”, the lifetime of enterprises is considered as indefinite and financial statements are issued under this assumption. However, the lifetime of enterprises may come to an end due to economic and commercial circumstances. The situation “the lifetime of an enterprise has come to an end”, which is characterised as bankruptcy in the law literature, is never a desired situation for any parties associated with such enterprise. Over-indebtedness constitutes one of the signs indicating that the enterprise is about to go bankrupt. Over-indebtedness is a situation where the assets of an enterprise remain insufficient to fulfil its debts and liabilities or where its shareholder equity becomes negative. The board of directors of an over-indebted company should apply for a competent court, for bankruptcy. However, such company may request for postponement of bankruptcy if it submits to the court reasonable recovery projects to overcome overindebtedness. If a company applies for a competent court, for postponement of its bankruptcy; it will be necessary for that company to submit to the court an interim balance sheet issued on the basis of the current values of its assets, debts and liabilities to determine the situation of over-indebtedness, in addition to its balance sheet issued by taking its accounting records as basis. This interim balance sheet is called as over-indebtedness balance sheet. The purpose of this study is to scrutinize the concepts “bankruptcy”, “postponement of bankruptcy” and “over-indebtedness” within the legal system and to describe the transaction “issuance of an over-indebtedness balance sheet” within the accounting system. Sun, 01 Jan 2017 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/27328 2017-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/27327 Title: Bank credit risk : evidence from Tunisia using Bayesian networks Authors: Triki, Mohamed Wajdi; Boujelbene, Younes Abstract: In this article, a problem of measurement of credit risk in bank is studied. The approach suggested to solve it uses a Bayesian networks. After the data-gathering characterizing of the customers requiring of the loans, this approach consists initially with the samples collected, then the setting in works about it of various network architectures and combinations of functions of activation and training and comparison between the results got and the results of the current methods used. To address this problem we will try to create a graph that will be used to develop our credit scoring using Bayesian networks as a method. After, we will bring out the variables that affect the credit worthiness of the beneficiaries of credit. Therefore this article will be divided so the first part is the theoretical side of the key variables that affect the rate of reimbursement and the second part a description of the variables, the research methodology and the main results. The findings of this paper serve to provide an effective decision support system for banks to detect and alleviate the rate of bad borrowers through the use of a Bayesian Network model. This paper contributes to the existing literature on customers’ default payment and risk associated to allocating loans. Sun, 01 Jan 2017 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/27327 2017-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/27326 Title: The nexus between social capital and household investment among financially included youth in Kenya Authors: Kiai, Richard M. Abstract: Financial inclusion is a poverty reduction tool and many economies have taken it up as a national agenda. To meet the expected levels of financial inclusion, governments have worked with financial intermediaries to reach the expected target group; the unbanked poor. As per financial intermediation theory, the role of financial intermediaries is to reduce information asymmetry in the financial system. To enhance financial inclusion, many countries and financial institutions have embraced Information Communication Technology (ICT). ICT is recognized as a tool that has worked greatly towards enhancing sharing of information at a low-cost and thus helped in improving financial inclusion. Though many countries have achieved high levels of financial inclusion through ICT, the levels of poverty have not changed. The purpose of this study was to find out the relationship between ICT, financial intermediation, and household investment. Study methodology was a review of the literature on financial inclusion, financial intermediation, ICT and household investment. The study noted that ICT is helping in financial intermediation and thus more people can access financial services. Unfortunately, the levels of ICT capability among the poor is low, and in that case, the poor are not able to use financial services offered through ICT platforms to undertake household investment. This is the reason as to why, despite the high levels of financial inclusion, the poor remains poor. This study recommends that the government make sure that the levels of ICT among the populace is high. Financial institutions should provide financial services with more user-friendly ICT platforms. Sun, 01 Jan 2017 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/27326 2017-01-01T00:00:00Z