In the Nigerian business environment, financial institutions are constantly faced with the challenges of living up to economic expectations, complying with changing government monetary policies, and making profit at the same time. This study examined the effect of the business environmental factor on financial institutions, with a focus on tier one banks. Tier 1 banks are banks which the capital is easy to calculate or liquidate. The study made use of T Statistics and the study shows that tier-one banks have managed to maintain liquidity growth despite the significant on credit to the private sector, reduction in deposit mobilization, and significant reduction in loans and advances as shown in the tier-one financial summary before and after the implementation of TSA.

CHAPTER ONE:    

INTRODUCTION

1.1              Background to the study

1.2              Statement of the problem

1.3              Research questions

1.4              Objectives of the study

1.5              Research hypothesis

1.6              Significance of the study

1.7              Scope of the study

1.8              Definition of terms

1.9              Organization of the Study

CHAPTER TWO:   

LITERATURE REVIEW

2.1       Conceptual frameworks

2.1.1    Concept of Leadership Styles

2.1.2    Concept of Treasury Single Account

2.2       Review of empirical literature

2.2.1    Leadership Styles

2.2.2    Leadership Styles in Nigeria Financial Institutions

2.2.3    Leadership Styles in Financial Crises Situations

2.2.4    Introduction of Treasury Single Account in Nigeria

2.2.5    Implementation of Treasury Single Account and its Effect on Commercial Banks

2.2.6    Banks response to Sudden Implementation of TSA

2.3       Theoretical framework of the Study

CHAPTER THREE:           

RESEARCH METHODOLOGY

3.1       Research design

3.2       Population, sample and sampling technique

3.3       Method of data collection

3.4       Method of data analysis and model specification

3.5       Justification of method used

CHAPTER FOUR:             

DATA PRESENTATION AND ANALYSIS

4.1       Data presentation

4.2       Test of hypothesis

4.2.1    Board size and efficiency of manufacturing firm

4.2.2    Board independence and efficiency of manufacturing firm

4.2.3    Board gender diversity and efficiency of manufacturing firms

4.2.4    Board ownership and efficiency of manufacturing firm

4.3       Discussion of findings

CHAPTER FIVE:   

SUMMARY, CONCLUSION AND RECOMMENDATION

5.1       Summary

5.2       Conclusion

5.3       Recommendation

5.4       Suggestion for further studies