Surveillance model of going concern in banking
by Jonathan Njoku
African J. of Accounting, Auditing and Finance (AJAAF), Vol. 1, No. 1, 2012

Abstract: This paper aims to apply the anatomy of bank financial condition in modelling bank going concern status. The anatomic factors are market presence, macro-economic condition, deposit fragility, prudence, earnings quality, market power and capital confidence (Njoku and Inanga, 2010). Discriminant analysis was applied to the anatomic factors to indicate characteristic differences among banks likely to attract going concern opinion and the unlikely ones. The result shows that in banking landscape typified by market presence and deposit mobilisation, bank failure to effectively exploit market power and translate it into earnings is critical in hurting the going concern status. As such, market power, earnings quality, market presence and deposit mobilisation should usefully command focal attention of auditors in reaching going concern opinion.

Online publication date: Thu, 31-Jul-2014

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the African J. of Accounting, Auditing and Finance (AJAAF):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com