Project – The Effect of Credit Management on the Performance of Deposit Money Banks in Nigeria: A Case Study of UBA, Lagos

CHAPTER ONE

INTRODUCTION

1.1 Background of the Study

The banking sector occupies a central position in the functioning and development of every modern economy because banks mobilise funds from surplus economic units and channel those funds to individuals, businesses and governments that require them for consumption, investment and other productive activities. Deposit Money Banks (DMBs) therefore perform an important financial intermediation function by accepting deposits and extending loans and advances to customers. Through this process, banks facilitate investment, stimulate business expansion, support employment and contribute to economic development. The effectiveness with which banks perform this intermediation function is, however, strongly influenced by their ability to manage the risks associated with lending.

Credit is one of the principal assets and sources of income of a deposit money bank. Interest earned on loans and advances constitutes an important component of bank revenue. However, lending also exposes banks to credit risk, which arises from the possibility that a borrower may fail to meet contractual obligations as agreed. When borrowers fail to repay principal and interest, banks may suffer loss of income, impairment of assets, increased provisioning requirements and deterioration in profitability. The management of credit risk is therefore fundamental to the safety, soundness and performance of banking institutions.

Credit management can broadly be understood as the systematic process through which a bank assesses prospective borrowers, determines their creditworthiness, approves and disburses credit, monitors outstanding facilities and undertakes recovery when borrowers fail to meet repayment obligations. Effective credit management involves appropriate credit appraisal, adequate documentation, proper loan pricing, collateral assessment, monitoring of loan utilisation, periodic review of borrowers and effective recovery mechanisms. Saunders and Allen (2002) emphasise the importance of systematic approaches to measuring and managing credit risk within financial institutions, particularly because lending decisions expose banks to potential losses. The Central Bank of Nigeria (CBN) similarly requires banks to maintain comprehensive credit policies covering loan administration, disbursement and monitoring mechanisms.

The importance of credit management is particularly evident in Nigeria’s banking sector. The history of Nigerian banking contains several episodes in which poor lending practices, weak loan monitoring, insider abuse, inadequate risk assessment and high levels of non-performing loans contributed to financial distress. The Central Bank of Nigeria notes that rising non-performing credit portfolios in the late 1980s and early 1990s contributed significantly to distress in the banking sector. The regulator consequently established the Credit Risk Management System (CRMS) to strengthen credit appraisal, improve credit information and help banks identify borrowers with excessive or delinquent obligations.

The Credit Risk Management System is particularly important because information asymmetry is a major challenge in the lending relationship. A bank may not possess complete information concerning a borrower’s financial condition, indebtedness, business prospects or repayment capacity. A borrower may also have outstanding obligations with several financial institutions. Without adequate credit information, a bank may inadvertently extend additional facilities to a customer who is already over-indebted or has a history of default. The CBN explains that its credit information system is designed to help banks assess the repayment capacity of borrowers, identify existing indebtedness and reduce the likelihood of granting loans to customers with non-performing or abandoned loans elsewhere.

Credit management is consequently not restricted to the decision to grant or reject a loan. It begins before loan approval and continues throughout the life of the credit facility. The process may involve customer identification, credit investigation, analysis of financial statements, assessment of cash flows, evaluation of collateral, determination of repayment capacity, approval within delegated authority, documentation, disbursement, monitoring and recovery. A weakness at any stage may increase the probability that the facility will become problematic.

The CBN Prudential Guidelines require Nigerian banks to have comprehensive credit policies approved by their boards of directors. Such policies are expected to address loan administration, disbursement and appropriate monitoring mechanisms. The guidelines also provide limits on exposure to single obligors and require banks to maintain systems for identifying, measuring, monitoring and controlling credit concentration. These regulatory requirements demonstrate the importance attached to credit management in maintaining the stability of individual banks and the Nigerian financial system.

The significance of credit management can also be explained through the relationship between lending and profitability. A bank that grants loans to creditworthy customers and successfully recovers principal and interest can generate substantial income. Conversely, excessive loan defaults may reduce interest income, increase impairment charges and require the bank to make provisions for expected or actual credit losses. Thus, while increased lending may create opportunities for higher earnings, poorly managed lending can expose a bank to substantial financial losses.

The issue is therefore one of balance. Deposit Money Banks must provide sufficient credit to support economic activity and generate income while ensuring that the loans granted are of acceptable quality. An excessively conservative lending policy may limit interest income and reduce opportunities for business expansion, whereas excessively aggressive lending may result in poor asset quality and increased non-performing loans. Effective credit management seeks to achieve an appropriate balance between profitability and risk.

This relationship makes credit management particularly relevant to bank performance. Bank performance can be assessed through different indicators, including profitability, return on assets (ROA), return on equity (ROE), net interest margin, asset quality, liquidity and efficiency. Profitability is especially important because it indicates the ability of a bank to generate earnings from the resources entrusted to it. A profitable bank is generally better positioned to strengthen its capital base, invest in technology, absorb losses and expand its operations.

The Nigerian banking environment has undergone significant transformation over the years. Banking-sector reforms, recapitalisation, consolidation, enhanced supervision, technological developments and changes in regulatory requirements have altered the manner in which banks manage credit and other financial risks. Nevertheless, credit risk remains one of the most important risks faced by banks because loans and advances generally constitute a significant portion of their earning assets.

The problem becomes more significant when economic conditions deteriorate. High inflation, exchange-rate volatility, unemployment, high interest rates, declining consumer purchasing power and weak business conditions can affect borrowers’ capacity to repay their obligations. A business that was financially viable when a loan was approved may encounter difficulties if input prices increase sharply, demand falls or foreign-exchange costs rise. Consequently, effective credit management must take account not only of the borrower’s current financial condition but also of changing macroeconomic and sectoral conditions.

The Nigerian economy has experienced considerable macroeconomic pressures in recent years. Inflationary pressures and exchange-rate adjustments have increased the cost of doing business, while businesses and households have faced higher financing and operating costs. These conditions make loan appraisal and monitoring increasingly important because borrowers may experience declining cash flows and reduced repayment capacity.

For banks, inadequate credit management under such circumstances may result in increasing non-performing loans. A non-performing loan represents a credit facility for which repayment is not being made according to agreed terms and which therefore creates uncertainty concerning the recovery of the principal and interest. High levels of non-performing loans can weaken bank profitability, reduce liquidity and ultimately threaten financial stability.

Empirical studies in Nigeria have repeatedly demonstrated the importance of credit risk management to bank performance. Olaoye and Fajuyagbe (2020), for example, examined selected Nigerian deposit money banks over the period 2008–2017 and investigated the effects of non-performing loans and provisions for doubtful debts on return on assets. Their study highlights the importance of credit-risk indicators in explaining the profitability of deposit money banks.

Ozioko and Enya (2021) examined credit risk management and the performance of commercial banks in Nigeria using data from 2012–2019. Their findings indicated that credit risk management had a significant impact on bank performance and recommended careful assessment of loan applications, maintenance of appropriate liquidity and effective management of non-performing loans.

Similarly, Akinroluyo (2024) examined the relationship between credit risk management and profitability of Nigerian deposit money banks using data covering 2005–2020. The study considered non-performing loans, capital adequacy, cost efficiency and lending ratio and emphasised that efficient management of lending-related risks is important for the survival and resilience of deposit money banks.

Oladele and Akinwumi (2024) also investigated credit risk management and the performance of deposit money banks in Nigeria. Their study observed that poor credit management and increasing non-performing loans remain important challenges in the Nigerian banking system and examined the effect of credit-management practices alongside banking reforms.

More recent evidence continues to show the relevance of credit management to bank performance. Osaigbovo (2025), examining Nigerian deposit money banks over the 2009–2017 period, found that non-performing loans and bank size had significant negative effects on financial performance, while other credit-risk indicators did not have statistically significant effects. The study recommended credit policies that are appropriately aligned with profitability, asset quality and risk exposure.

The mixed findings reported by empirical studies are important. While some studies identify a significant relationship between credit risk management and bank performance, the strength and direction of individual credit-management variables may differ depending on the period, bank characteristics, measurement techniques and economic environment. This creates a continuing need for institution-specific studies.

One institution that provides an important context for examining this issue is United Bank for Africa Plc (UBA). UBA is a major African banking group with operations extending across several countries. Its Nigerian operations form a significant part of the group’s business. The bank’s published annual reports provide extensive information concerning its financial performance, risk-management framework, loan portfolio and governance structures. UBA maintains an official archive of its annual reports, including its 2024 Annual Report and Accounts.

UBA’s financial results demonstrate the importance of credit and risk management within a large banking institution. In its 2024 financial results, UBA reported substantial growth in total assets and profit after tax. The bank reported that profit after tax increased to ₦766.6 billion in 2024 from ₦607.7 billion in 2023, while total assets increased from ₦20.65 trillion to ₦30.4 trillion. Such substantial expansion in assets and earnings makes the quality and management of the bank’s credit portfolio particularly important.

The relationship between credit management and UBA’s performance is worthy of examination because a significant expansion in lending can simultaneously increase income-generating opportunities and credit exposure. When loans are properly assessed and monitored, growth in the loan portfolio can contribute positively to interest income and profitability. However, if credit expansion is accompanied by inadequate appraisal or monitoring, it can increase the probability of default and subsequent impairment losses.

UBA’s own corporate governance and sustainability disclosures indicate that risk management and internal controls are important elements of its governance framework. The bank states that it maintains governance structures and risk-management practices designed to support effective oversight and identifies risk culture and accountability as important aspects of its operations.

The case of UBA is therefore relevant because the bank operates in a highly competitive environment where it must simultaneously pursue growth, profitability, liquidity, regulatory compliance and asset quality. Effective credit management is essential for balancing these objectives.

The study is also significant because Lagos State represents one of Nigeria’s major financial and commercial centres. The concentration of businesses, corporate organisations, small and medium-sized enterprises and financial institutions in Lagos creates substantial demand for banking credit. Banks operating in Lagos therefore have exposure to a wide range of borrowers and sectors. This creates opportunities for lending but also increases the importance of appropriate credit appraisal and monitoring.

In the Nigerian banking environment, credit management can also affect customer relationships. A bank that develops effective credit procedures may be better able to distinguish between creditworthy and high-risk customers. Such differentiation can facilitate responsible lending while reducing the incidence of avoidable defaults. Conversely, overly rigid or poorly designed credit procedures may exclude viable businesses from accessing finance, thereby reducing potential lending income and limiting the bank’s contribution to economic activity.

The significance of loan monitoring should also be emphasised. A credit facility may be properly assessed at the time of approval but subsequently deteriorate because of changes in the borrower’s business circumstances. Effective monitoring enables the bank to identify early warning signals and take corrective action before a facility becomes irrecoverable. Monitoring may include reviewing financial statements, account turnover, repayment behaviour, covenant compliance and changes in the borrower’s business environment.

Credit recovery is another important component of credit management. Once a borrower fails to repay, the bank must have appropriate procedures for recovery, restructuring or enforcement. Weak recovery mechanisms may allow delinquent loans to remain outstanding for extended periods, increasing losses and tying up funds that could otherwise be used for productive lending.

Loan-loss provisioning is also important because it provides a mechanism through which banks recognise expected or identified credit losses. Appropriate provisioning helps ensure that the financial position of the bank is not overstated. However, excessive credit losses and provisions can reduce reported earnings and capital. Consequently, effective credit management can help minimise avoidable loan losses and support sustainable profitability.

Another important consideration is the quality of collateral. Collateral can provide a secondary source of repayment when a borrower defaults, but it does not eliminate credit risk. Banks must assess the legal validity, value, liquidity and enforceability of collateral. A lending decision based excessively on collateral without adequate assessment of the borrower’s repayment capacity may expose the bank to significant risk.

Credit management also involves adherence to regulatory requirements. The CBN’s credit-risk framework seeks to improve credit appraisal and prevent excessive exposure to individual borrowers and sectors. Banks are expected to maintain appropriate systems for identifying and controlling credit concentrations. Compliance with these requirements is important not only for individual bank performance but also for financial-system stability.

The theoretical basis for this study can be linked to credit risk theory, which recognises the possibility that a borrower may fail to meet contractual obligations and thereby cause financial loss to the lender. In banking, the theory underscores the importance of identifying, measuring, monitoring and controlling credit exposure. The risk-return relationship is central to banking: loans provide opportunities for income, but they simultaneously create exposure to default.

Another useful perspective is the information asymmetry theory associated with Stiglitz and Weiss (1981). They argue that imperfect information in credit markets can produce adverse selection and moral hazard. Before lending, banks may have difficulty distinguishing between high-risk and low-risk borrowers, creating adverse-selection problems. After lending, borrowers may undertake actions that increase risk because the lender bears part of the consequences, creating moral hazard. These problems make credit appraisal and monitoring essential components of bank management.

The information asymmetry perspective is highly relevant to Nigerian banking because banks do not possess perfect information concerning every borrower. Credit information systems such as the CBN’s CRMS help to reduce information gaps by making borrower credit information available to financial institutions.

Consequently, the quality of credit management can determine whether lending becomes a source of sustainable income or a major source of financial loss. Effective credit management should enable banks to identify profitable lending opportunities while controlling the likelihood and severity of default.

Against this background, this study investigates the effect of credit management on the performance of Deposit Money Banks in Nigeria, using United Bank for Africa (UBA) Plc in Lagos as a case study. The study seeks to establish whether effective credit management significantly influences the performance of UBA and to determine the implications of credit appraisal, loan monitoring, non-performing loans and loan recovery for bank performance.

1.2 Statement of the Problem

Deposit Money Banks occupy a strategic position in Nigeria’s financial system because they mobilise deposits and provide credit to households, businesses and other economic agents. The profitability and sustainability of these banks depend partly on their ability to transform deposits into productive loans while ensuring that borrowers repay according to agreed terms. However, lending activities expose banks to credit risk, making credit management one of the most important challenges confronting banking institutions.

The fundamental problem is that poor credit management can transform a potentially profitable loan portfolio into a source of substantial financial losses. When banks grant loans without adequate assessment of borrowers’ repayment capacity, financial condition, business prospects and existing indebtedness, the likelihood of default may increase. Once loans become non-performing, the bank may experience loss of interest income, increased provisioning and impairment expenses, reduced profitability and pressure on capital.

The problem of credit quality is not new in Nigeria. The Central Bank of Nigeria acknowledges that rising non-performing credit portfolios historically contributed to banking-sector distress and subsequently developed the Credit Risk Management System to strengthen credit appraisal and improve information about borrowers. This history demonstrates that weaknesses in credit management can extend beyond individual transactions and potentially create broader financial-system consequences.

A related problem is inadequate credit appraisal. Banks must make lending decisions based on reliable information concerning borrowers’ income, cash flows, financial statements, repayment capacity, business activities and existing obligations. When appraisal procedures are weak, banks may approve facilities for borrowers who do not possess adequate capacity to repay. Such decisions can increase non-performing loans and ultimately affect bank profitability.

Another problem is ineffective loan monitoring. A borrower’s financial position can change after a loan has been approved. Changes in market conditions, inflation, exchange rates, business performance or management decisions can affect repayment capacity. If banks fail to monitor borrowers and identify early warning signs, deteriorating facilities may not be addressed until substantial losses have occurred.

Loan recovery presents another significant challenge. Even when a bank has adequate documentation and collateral, recovering outstanding debts may be difficult because of legal, operational or economic constraints. Delayed recovery keeps funds tied up and can reduce the bank’s ability to recycle deposits into new lending opportunities.

The problem becomes more complex in periods of economic instability. Nigerian businesses have faced substantial increases in operating costs, exchange-rate fluctuations, inflationary pressures and high interest rates. These conditions may weaken the capacity of borrowers to service their obligations. Consequently, a credit-management system that was effective under relatively stable economic conditions may require stronger monitoring and risk assessment under more volatile conditions.

Another problem concerns the tension between credit expansion and risk control. Banks need to expand their loan portfolios because loans are important sources of interest income. However, rapid credit expansion without corresponding improvements in credit appraisal and monitoring may increase exposure to default. Conversely, excessive restrictions on lending may reduce the bank’s ability to generate income and support customers. Management must therefore determine an appropriate balance between growth and credit quality.

This problem is particularly relevant to UBA because of the scale of its operations and its substantial asset base. UBA’s 2024 results show significant growth in total assets, gross earnings and profit after tax. As the bank expands its operations and lending activities, effective management of credit exposures becomes increasingly important for protecting the quality of its assets and sustaining profitability.

Existing empirical research also indicates that the relationship between credit management and bank performance is not always uniform. Olaoye and Fajuyagbe (2020) examined selected Nigerian banks and focused on non-performing loans and loan-loss provisions as credit-risk measures, while Ozioko and Enya (2021) found that credit risk management significantly affected commercial-bank performance.

Akinroluyo (2024) similarly found that credit-risk management is important to the survival and profitability of deposit money banks, while Oladele and Akinwumi (2024) identified poor credit management and non-performing loans as continuing challenges in Nigeria’s banking system. However, Osaigbovo (2025) reported that while non-performing loans and bank size significantly affected financial performance, some other credit-risk variables did not have significant effects.

These mixed findings create a need for additional institution-specific research. Studies based on samples of several banks may provide useful generalisations, but they may not fully capture the internal credit-management practices and performance dynamics of a particular large bank such as UBA. Bank-specific differences in credit policy, customer portfolio, risk appetite, recovery procedures, technology, governance and management practices may influence outcomes.

There is therefore a gap concerning the specific effect of credit management on the performance of UBA Plc in Lagos. While UBA publishes financial and governance information and maintains a formal risk-management framework, there is a need to empirically examine how credit-management practices relate to its performance within the context of the Nigerian banking environment.

The problem is consequently not merely whether banks lend money, but whether the manner in which credit is appraised, approved, monitored and recovered contributes to or undermines bank performance. A bank may have a large loan portfolio and still experience weak performance if a substantial proportion of its loans becomes non-performing. Similarly, a bank with relatively conservative lending may protect asset quality but sacrifice potential interest income. The effectiveness of credit management therefore depends on the quality and balance of the entire credit-management process.

Furthermore, the consequences of ineffective credit management extend beyond profitability. Persistent non-performing loans can reduce liquidity, weaken capital adequacy, constrain future lending and undermine public confidence. Because deposit money banks operate largely with funds entrusted to them by depositors, the quality of their lending decisions has implications for depositors, shareholders, regulators and the wider economy.

The central problem addressed by this study is therefore the uncertainty regarding the extent to which credit management affects the performance of UBA Plc in Lagos, particularly in an environment characterised by changing economic conditions, increased credit risks and growing regulatory expectations.

The study consequently seeks to determine whether credit management has a significant effect on the performance of UBA and to provide evidence that can assist bank management and other stakeholders in improving credit practices and sustaining financial performance.

1.3 Objectives of the Study

General Objective

The main objective of this study is to examine the effect of credit management on the performance of United Bank for Africa (UBA) Plc in Lagos, Nigeria.

Specific Objectives

The study specifically seeks to:

1. examine the effect of credit appraisal on the performance of UBA Plc in Lagos;
2. determine the effect of loan monitoring on the performance of UBA Plc in Lagos;
3. examine the effect of non-performing loans on the performance of UBA Plc in Lagos;
4. determine the effect of loan recovery practices on the performance of UBA Plc in Lagos; and
5. examine the overall effect of credit management on the performance of UBA Plc in Lagos.

1.4 Research Questions

The study will provide answers to the following research questions:

1. What effect does credit appraisal have on the performance of UBA Plc in Lagos?
2. To what extent does loan monitoring affect the performance of UBA Plc in Lagos?
3. What effect do non-performing loans have on the performance of UBA Plc in Lagos?
4. To what extent do loan recovery practices affect the performance of UBA Plc in Lagos?
5. What is the overall effect of credit management on the performance of UBA Plc in Lagos?

1.5 Research Hypothesis

The following null hypothesis will be tested at the 5% level of significance:

H₀: Credit management has no significant effect on the performance of UBA Plc in Lagos, Nigeria.

1.6 Significance of the Study

The study will be significant to several groups of stakeholders.

Management of UBA Plc

The study will provide management with empirical information concerning the relationship between credit-management practices and bank performance. The findings may assist management in strengthening credit appraisal, monitoring, recovery and risk-control procedures.

Credit and Risk Management Officers

The study will be useful to credit officers, risk managers and loan-recovery personnel by highlighting the importance of effective procedures for assessing borrowers and managing outstanding facilities. It may assist in identifying areas requiring improvement in the credit-management cycle.

Shareholders and Investors

Shareholders and prospective investors may benefit from a better understanding of the relationship between credit quality and bank performance. The study may provide useful information concerning factors that can influence profitability and sustainability.

Regulatory Authorities

The findings may be useful to the Central Bank of Nigeria and other financial-sector regulators in evaluating the effectiveness of credit-management practices and developing appropriate supervisory policies. The CBN’s existing credit-risk framework demonstrates the importance of sound credit administration and monitoring.

Customers and Borrowers

The study may contribute to improved lending practices. Effective credit management can enable banks to identify creditworthy customers more efficiently while reducing the incidence of inappropriate lending decisions.

Nigerian Banking Industry

The study may contribute to broader understanding of credit risk and bank performance in Nigeria. Lessons from the UBA case may be useful to other deposit money banks facing similar challenges.

Researchers and Students

The study will contribute to the literature on credit management and bank performance in Nigeria. It may serve as a reference for students and researchers in Banking and Finance, Accounting, Economics, Business Administration and related disciplines.

1.7 Scope of the Study

The study focuses on the effect of credit management on the performance of United Bank for Africa (UBA) Plc in Lagos, Nigeria.

The study’s independent variable is credit management, operationalised through factors such as:

• credit appraisal;
• loan monitoring;
• non-performing loans; and
• loan recovery.

The dependent variable is bank performance, which may be assessed through indicators such as profitability, return on assets, return on equity and other relevant performance measures.

Geographically, the study is restricted to UBA Plc in Lagos State, Nigeria. The study does not attempt to cover all deposit money banks in Nigeria.

The study is focused on credit-management practices and their relationship with bank performance. Other factors that may influence bank performance—including liquidity management, market risk, operational risk, corporate governance, technological investment and macroeconomic conditions—are recognised but are not the principal variables examined.

1.8 Operational Definition of Terms

Bank: A financial institution licensed to accept deposits and provide financial services, including loans and advances, to individuals, businesses and other customers.

Deposit Money Bank (DMB): A bank licensed to accept deposits from the public and provide credit and other banking services.

Credit: Funds provided by a bank to a borrower under agreed conditions, usually requiring repayment of principal and interest over a specified period.

Credit Management: The systematic process of assessing, approving, disbursing, monitoring and recovering loans and other credit facilities in order to minimise losses and achieve appropriate returns.

Credit Appraisal: The process of evaluating a prospective borrower’s financial capacity, creditworthiness, character, business prospects, collateral and ability to repay before a loan is approved.

Loan Monitoring: The continuous process of observing and reviewing a borrower’s financial condition, repayment behaviour and use of borrowed funds after credit has been granted.

Loan Recovery: Actions undertaken by a bank to collect outstanding principal, interest and other amounts owed by borrowers whose obligations have become due.

Non-Performing Loan (NPL): A loan facility whose repayment performance has deteriorated to the point that the bank considers the facility to be impaired or not generating the expected contractual cash flows in accordance with applicable regulatory and accounting requirements.

Credit Risk: The possibility that a borrower or counterparty will fail to fulfil an obligation according to agreed terms and thereby cause financial loss to the bank.

Bank Performance: The extent to which a bank achieves desired financial and operational outcomes, commonly measured through indicators such as profitability, return on assets, return on equity and asset quality.

Profitability: The ability of a bank to generate income in excess of the costs incurred in producing that income.

Return on Assets (ROA): A financial performance measure that indicates the amount of profit generated from the assets employed by a bank.

Return on Equity (ROE): A financial performance measure indicating the return generated on shareholders’ invested capital.

Creditworthiness: The perceived ability and willingness of a borrower to repay borrowed funds according to agreed terms.

Collateral: An asset or other form of security pledged by a borrower to a lender as protection against possible default.

Loan Loss Provision: An amount recognised by a bank to reflect expected or identified losses associated with its credit exposures.

1.9 Organisation of the Study

The study is organised into five chapters.

Chapter One presents the introduction, background of the study, statement of the problem, objectives of the study, research questions, research hypothesis, significance of the study, scope of the study, operational definitions and organisation of the study.

Chapter Two will review relevant literature on credit management and bank performance. It will cover the conceptual review, theoretical framework and empirical review. The chapter will also identify the gaps in existing literature that justify the present study.

Chapter Three will present the research methodology. It will discuss the research design, population of the study, sample size, sampling technique, sources of data, research instrument, validity and reliability, method of data collection, method of data analysis and model specification.

Chapter Four will present and analyse the data collected for the study. It will include the presentation of respondents’ demographic characteristics, analysis of research questions and testing of the research hypothesis.

Chapter Five will present the summary of findings, conclusion and recommendations. It will also discuss the contribution of the study to knowledge and make suggestions for further research.

Project – The Effect of Credit Management on the Performance of Deposit Money Banks in Nigeria: A Case Study of UBA, Lagos