“THE IMPACT OF CENTRAL BANK OF NIGERIA PRUDENTIAL GUIDELINES ON THE FINANCIAL STATEMENT OF LICENSED: A CASE STUDY OF FIRST BANK OF NIGERIA PLC AND UNION BANK OF NIGERIA PLC”.

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ABSTRACT
The prudential guidelines for licensed banks which are based on globa banking standards, imposed far-reaching requirements in the classification of risk assets and provision for bad and doubtful debts. Since its introduction in November 1990 the implementation of the guidelines has had a profound impact on the operations of banks.
In this project, the researcher has succeeded in identifying the features of the prudential guidelines as well as its impact on published financial statements of commercial banks in Nigeria.
Published financial statement of the banks for the period of 1990 that is, the inception of prudential guidelines were examined and with that of the period 1994-1998 the prudential guidelines period.
Both primary and secondary sources of data were used in the course of the research.
Two hypothesis were tested using chi-square test.

The research work revealed that:-
(1) The net profit position of commercial banks in Nigeria have been significantly altered since the implementation of the prudential guidelines.

(2) The provision for bad and doubtful debts of commercial banks in Nigeria have significantly increased since the implementation of the prudential guidelines.
The exercise was concluded with suggestion for further study which include:-
(1) further research be conducted to ascertain the impact of the prudential guidelines on the overall activities of all licensed banks in Nigeria.
(2) Further research be carried out on the central bank of Nigeria monitoring implementation measures concerning banks and non-banks financial institutions in Nigeria.

TABLE OF CONTENTS
Title page ii
Dedication iii
Acknowledgement iv
Abstract vi
Table of contents viii
CHAPTER ONE
Introduction 1
1.1 Statement of problem and objective of
the study 1
1.2 Rationale of the study 1
1.3 Significance of the study 2
1.4 Definitions of terms 4
CHAPTER TWO
Review of Related Literature 6
2.1 Theoretical review 6
2.2 Empirical review 17
CHAPTER THREE
Research design and methodology 21
3.1 Hypothesis 21
3.2 Methodology of study 22
3.3 Limitation of study 24
3.4 Sources of data 25
CHAPTER FOUR
4.1 Presentation of data 27
4.2 Analysis of data 32
4.3 Discussion of the result of analysis 42
CHAPTER FIVE
5.1 Summary of the study 44
5.2 Conclusion 45
5.3 Recommendation 47
Bibliography 48
Appendix questionnaire 52

CHAPTER ONE

INTRODUCTION
1.1 STATEMENT OF THE PROBLEM
Before the introduction of the prudential guidelines, according to CBN circular (1990) some banks were used to declaring huge but unrealized profit, otherwise referred to as “paper profit”.
The following problems will be investigated in this study:
(a) Did profit figures of the selected commercial banks decrease significantly post prudential guidelines?
(b) Did provision for bad and doubtful debts increase significantly under prudential guidelines?

1.2 RATIONAL OF THE STUDY
According to Olufun (1991) prudential guidelines seeks to infuse sanity into the chaotic banking industry.
Before the introduction of the guidelines most banks were used to declaring what is known as “paper profit “ and off – balance sheet, engagement ceased to form part of the majority commercial banks balance sheet totals. The guide line will assist banks in improving the assessment of their credit performance as well as providing banks supervisors and auditors