ABSTRACT
The Nigeria Banking sector has witnessed a lot of set back in the last decade. This is as a result of series of huge bad debts which resulted to many banks going into liquidation. Undue mergers and acquisition has taken place in an effort to cope with the challenges of existence and survival as a result of financial distress which is mainly caused by irrecoverable debts.  It is in an effort to mitigate this problem that this research “Causes and Implications of Bad Debts in Nigeria’s Commercial Bank’s” is most necessary.
    This research reveals the causes of bad debts in commercial banks as: lack of adequate knowledge of project appraisal techniques, poor economic condition, lack of project monitoring, connected lending, deliberate falsification of account records by the prospective borrower, bad judgment by the banker etc.
    Once bad debt occurs, series of implication follow immediately or at least in the short run.  These implications adversely influence both the bank in question and the entire economy.
    To remedy these problems, the research recommended that banks employ only skilled diligent, discreet and professional bankers as their lending officers.  It is also important that the condition of the economy is re-engineered by the economic team.

TABLE OF CONTENTS
Title Page                                    ii
Approval page                                iii
Dedication                                iv
Acknowledgement                            v
Abstract                                    vii
Table of Contents                            ix

CHAPTER ONE
1.0    Introduction                             1
1.1    Background of the study                     1
1.2    Statement of the Problem                3
1.3    Purpose/Objectives of study                4
1.4    Research Question                        4
1.5    Research Hypothesis                    5
1.6    Significance of the study                     6
1.7    Scope, Limitation and Delimitations
 of the study                             8
1.8    Definition of terms.                         9
References

CHAPTER TWO
2.0     Review of Related Literature                 11
2.1    Credit Management In Financial Institutions    12
2.2    Factors Responsible for Bad Debts in
The Banks                             14
2.3    Early Warning signals to bad Debt            16
2.4    General Problems of Bank Lending            18
2.5    Implication/Effect of Bad Debt on Banks        24

2.6.5    DECLINE IN FOREIGN INVESTMENT ==    29

CHAPTER THREE

3.0    RESEARCH DESIGN METHODOLOGY =    =    32
3.1    RESEARCH    DESIGN = =    =    =    =    32
3.2    AREA OF THE STUDY = =    =     =      =        32
3.3    POPULATION OF THE STUDY    =    =    =    33
3.4    SAMPLE AND SAMPLING TECHNIQUE    =    33
3.5    INSTRUMENT OF DATA COLLECTION    =    35
3.6    METHOD OF DATA PRESENTATION =    =    35
3.7    METHOD OF DATA ANALYSIS     =        =    35

CHAPTER FOUR
4.0    DATA PRESENTATION AND ANALYSIS =    =    37
4.1    INTERVIEWS FOR THE SENIOR STAFF =    =     37
4.2    INTERVIEWS FOR BANK CUSTOMERS =    =    43
4.3    TEST OF HYPOTHESES     =    =    =    =    45

CHAPTER FIVE
5.0    Findings, RecommenAation and Conclusion     55
5.1    Findings                                 55
5.2    Recommendation                         57
5.3    Conclusion                             58
Bibliography                                 60