A Critical Analysis Of The Impact Of Financial Reporting On Bank Performance A Case Study Of Union Bank Of Nigeria Plc

ABSTRACTThe purpose of the study is to examine the impact of historical cost convention adopted by banks, on investment and performance appraisal. It is also to find out whether financial reports are prepared to reflect inflation on the economy and finally to find out whether management’s financial ineptitude is usually disclosed to owners while presenting financial reports.The inductive research method will be adopted and the statistical analysts, particularly the chi-square and t-distribution test is going to be use in the analysis of the data from the banks. The finding of the study were th…