MERGER AND ACQUISITION AS A VIABLE OPTION FOR EFFECTIVE PERFORMANCE OF BANKING INDUSTRY IN NIGERIA

MERGER AND ACQUISITION AS A VIABLE OPTION FOR EFFECTIVE PERFORMANCE OF BANKING INDUSTRY IN NIGERIA


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MERGER AND ACQUISITION AS A VIABLE OPTION FOR EFFECTIVE PERFORMANCE OF BANKING INDUSTRY IN NIGERIA

PROJECT TOPICS AND MATERIALS ON MERGER AND ACQUISITION AS A VIABLE OPTION FOR EFFECTIVE PERFORMANCE OF BANKING INDUSTRY IN NIGERIA


ABSTRACT

The research centered on the merger and acquisition as a viable option for effective performance of banking in Nigeria using United Bank for Africa Pic as a case study. In carrying out the research, two (2) hypothesis were stipulated which basically questioned the significant of merger and acquisition on the performance of banks in Nigeria and the significant impact of merger and acquisition on the job performance of an employee in banking industry. To test these hypothesis, chi-square statistical tool was employed. It was found out that merger and acquisition is a viable option for effective performance of banking in Nigeria and that merger and acquisition has great impact on the job performance of an employee in banking industry. It is recommended that, the central bank of Nigeria should set up an Asset Management Company (AMC), Training and Manpower Development (TMD), and employ the use of information and communication technology to ensure effective consolidation process in banking industry.


TABLE OF CONTENTS

 

CHAPTER ONE

1.1     Background Information

1.2     Statement of the problem

1.3     Objective of the study

1.4     Restatement of Research question

1.5     Restatement of Research hypothesis

1.6     Significance of the study

1.7     Limitation of the study

1.8     Definition of terms

References

 

CHAPTER TWO

2.1     Introduction 

2.2     Types of merger 

2.3     Forms of mergers

2.4     Reasons for acquisition 

2.5     The position of the banks immediately after merger /acquisition 

2.6     Were these performance sustained

References


 

CHAPTER THREE

3.1     Introduction

3.2     Research design

3.3     Population

3.4     Sample size

3.5     Sampling techniques

3.6     Method of data collection

3.7     Method of data analysis

3.8     Restatement of research question

3.9     Restatement of research hypothesis

3.10   Limitation of the study

References

 

CHAPTER FOUR

4.1.    Introduction

4.2.    Analysis of respondent 'Bio Data

4.3.    Analysis of operational variables

4.4.    Descriptive statistics of operational variables

4.5.    Reliability test

4.6.    Test of hypotheses

 

CHAPTER FIVE

5.1     Introduction

5.2     Summary of findings

5.3     Conclusion

5.4     Recommendation

5.5    Suggestion for further study

Bibliography

Questionnaire

 

 

 

 

 

CHAPTER ONE

INTRODUCTION

 

1.1 BACKGROUND OF THE STUDY

Mergers and acquisition are consolidation, strategy used to correct the deficiencies in the financial sector. Merger is said to occur where two or more companies combine into one company. One or more company may merge with an existing company or they may merge to form a new company. In merger there is complete amalgamation of the assets and liabilities as well as shareholders' interest and business of the merging companies while an acquisition on the other hand is an act of acquiring effective control over assets or management of a company by another company without combination of business or companies.

The Nigerian banking sector regulator; Central Bank of Nigeria (CBN) employed merger/acquisition as a consolidated instrument to correct the deficiencies in the financial sector in 2005. This was done under the leadership of the then CBN Governor; Professor Charles Soludo. The economic rationale behind this domestic consolidation policy as at this time was highly indisputable. The justifications being that, Nigeria as at this time had 89 banks with 3,382 branches predominantly situated in the urban centers as at June 2004 (Soludo, 2006). Besides, these branches were characterized by structural and operational weaknesses such as; low capital base, dominance of a very few banks, insolvency and illiquidity, overdependence on public sector deposits and foreign exchange trading, poor asset quality and weak corporate governance, low depositors' confidence, banks that could not effectively support the real sector of the economy and banking sector with credit to the domestic economy at 24% economy and banking sector with credit to the domestic economy at 24%) of GDP compared to African average of 87% and 272% for developed countries (Soludo, 2006). Given these bedeviled circumstances, it became sensible to ensure quick and spontaneous intervention strategies to save the system from total collapse and to improve the performance of the industry. Therefore, the driving forces behind the consolidation (merger and acquisition) agenda included; effective performance of the industry, better risk control, advancement of marketing and product initiatives, improvement in overall credit risk and technology exploitation, effective banking supervision, evolution of a strong and safe banking system, improved transparency and accountability, cost reduction and effective global competition, depositors' trust among other factors. These drivers were anticipated to improve the operational efficiencies and operations of the players in the banking sector that will survive the consolidation era. However, Forlong (1998) claimed that, merger and acquisition in the banking industry has had more impact on the structure rather than the performance which has been harder to discern. The decade (1995 and 2005) was particularly traumatic for the Nigeria banking industry, with the magnitude of distress reaching an unprecedented level, thereby making it an issue of concern not only to the regulatory bodies but also to the public. It was this that actually necessitated the need for an overhauling strategy of the entire financial system which made the CBN introduced a very major reform agenda that changed the banking landscape of the country in 2004. The reform was a 13 agenda reform which main thrust was the prescription of a minimum capital base of 25 billion Naira. This reform further led to merger and acquisition in the industry and scaled down the Nigeria banks from 89 to 25 and much later 24. This study aims to evaluate merger and acquisition as a viable option for effective performance of banking industry in Nigeria. It is interested to measure the extent to which this twin strategy has fared among the emerged banks from the consolidation and the attendant effect on the nation's aggregate economy.

 

1.2   STATEMENT OF THE PROBLEM

Mergers and acquisitions have become more often associated with lowered morale, job dissatisfaction, unproductive behavior, increased turnover and absenteeism, rather than with increased financial performance as expected. An estimate by Davy et al. (1988), blames "employee problems" as being responsible for one-third to one-half of all merger failures. Therefore, the underlying causes of employee resistance need to be studied carefully because their understanding has the potential of improving merger planning and outcomes. As negative employee reactions are believed to account partially at least for unsuccessful M& As, the interesting question to answer is why mergers and acquisitions trigger negative reactions in employees. We identify two sources: first mergers are a source of profound change for the organization, and change, in any shape or form is likely to be a source of stress for the employees as it places special demands on them.

As it is well recognized, excessive stress increases job dissatisfaction and this, in turn, is associated with a number of dysfunctional outcomes including increased turnover, and absenteeism and reduced job performance. Secondly, the main source of stress in the merger/acquisition process is the uncertainty surrounding organizational and personnel changes that follow them. It is often these uncertainties, rather than the actual changes themselves that are more stressful to employees.

 

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The research centered on the merger and acquisition as a viable option for effective performance of banking in Nigeria using United Bank for Africa Pic as a case study. In carrying out the research, two (2) hypothesis were stipulated which basically questioned the significant of merger and acquisition on the performance of banks in Nigeria and the significant impact of merger and acquisition on the job performance of an employee in banking industry. To test these hypothesis, chi-square statistical tool was employed. It was found out that merger and acquisition is a viable option for effective performance of banking in Nigeria and that merger and acquisition has great impact on the job performance of an employee in banking industry... accounting project topics

MERGER AND ACQUISITION AS A VIABLE OPTION FOR EFFECTIVE PERFORMANCE OF BANKING INDUSTRY IN NIGERIA

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