O. G. OMOROKUNWA

This study empirically estimated the relationship between credit risk management and the performance of DMBs in Nigeria. Twelve (12) quoted deposit money banks were used in this study. Five variables such as; return on asset, non-performing loan, capital adequacy, leverage and loan loss provision were used for the estimation. The data used ranges from 2011 to 2020 across 12 deposit money banks in Nigeria. And the number of observation is (12 deposit money banks times 10 years) 120. This study used the pooled panel regression technique. This implies that the 120 observations are pooled together before the regression is run, thus neglecting the time series nature and cross sectional nature of the data. Specifically, the following findings were made: that non-performing loan has a negative significant impact on the DMBs performance in Nigeria; that capital adequacy does not have any impact on DMBs performance; that leverage does not have any impact on the DMBs performance; and that loan loss provision has a positive significant impact on the DMBs performance of in Nigeria. Following the findings from this study the following recommendations were made: that DMBs should adequately engage in the effective management of it loan in order to yield positive return and reduce non- performing loans; that DMBs should maintain the statutory minimum reserves of capital to avoid bank runs and the apex regulatory authority should supervise and monitor banks to ensure compliance; among others.

The main aim of the study is to explore the impact of cash flow management on insurance firm profitability. Specifically, the study aims to examine the relationship between operating activities and insurance firm profitability, examine the relationship
between investing activities and insurance firm profitability, and to examine the relationship between financing activities and insurance firm profitability, using panel data covering the period 2013–2022. In this study, cash flow from operating activities, cash flow from investing activities, and cash flow from financing activities are employed as the main independent variables, while profitability is measured using return on assets. To achieve the objectives of the study, pooled Ordinary Least Squares regression was initially estimated, followed by diagnostic tests for multicollinearity and heteroscedasticity. Preliminary analyses, including descriptive statistics, normality tests, and Spearman rank correlation analysis, were also conducted to understand the distributional properties and associations among the variables. Given the presence of heteroscedasticity, robust regression techniques were employed to ensure reliable statistical inference. The empirical findings with respect to each specific objective of the study are summarized as follows. Cash flow from operating activities [coef. = 13.818 (0.000)] has a positive and statistically significant effect on the return on assets of the selected insurance firms in Nigeria during the period under study. This indicates that insurance firms with stronger operating cash inflows tend to record higher profitability. Cash flow from financing activities [coef. = –7.187 (0.048)] has a negative and statistically significant effect on the return on assets of the selected insurance firms in Nigeria during the period under study. This finding suggests that increased reliance on financing activities is associated with
lower profitability among the sampled insurance firms. Cash flow from investing activities [coef. = –7.117 (0.000)] has a negative and statistically significant effect on the return on assets of the selected insurance firms in Nigeria during the period under
study. This implies that higher investment-related cash outflows are associated with reduced profitability in the short run. The study recommend that insurance firms should strengthen the management of cash flow from operating activities by improving underwriting discipline, premium collection processes, and claims settlement efficiency. Corporate managers and directors are responsible for implementing robust internal controls and operational monitoring systems, which will enhance operating cash inflows and support sustained profitability. This will also improve investor confidence and enhance firm valuation

This project examines the intricate relationship between interest rates, exchange rates, and their combined effect on the profitability of financial institutions, with a primary focus on banks. The study employs comprehensive data analysis and regression models to evaluate how fluctuations in interest rates and exchange rates influence the financial performance of banks. It also investigates the strategies and risk management techniques employed by banks to navigate these dynamic economic variables. The findings of this research contribute to a better understanding of the challenges and opportunities banks face in a global financial landscape characterized by changing interest rates and exchange rates, thereby aiding financial institutions in making informed decisions to enhance their profitability

This study investigates the impacts of macroeconomic factors on the performance of the non-life insurance industry in Nigeria. It specifically examines the impact of inflation, exchange rates and interest rates on the performance of non-life insurance businesses. The research covers the period from 2015 to 2021, focusing on 20 non-life insurance companies operating in Nigeria. The panel ordinary least square (OLS) method was used to examine the relationship between the dependent and independent variables. The study reveals that inflation rate, interest rate, exchange rate and GDP have a strong impact on the performance of nonlife insurance firms in Nigeria. It is therefore recommended that the industry must adapt to prevailing macroeconomic
conditions and innovate to introduce new products and services