ABSTRACT

The broad objective of this study is to examine the effect of Treasury Single account on the liquidity of the listed money deposit  To   achieve this The variables used in this study were summarized and analyzed into various components using descriptive statistical tools and multiple regression equation “multivariate analysis”, assisted by the Statistical Package for Social Sciences (SPSS) version 20 in order to test the relationship between treasury single account on liquidity, treasury single account and unemployment crisis, treasury single account on performance of money deposit bank in Nigeria. Base on the finding the study discovered that the implementation of Treasury Single Account by the Buhari’s administration has implication on the liquidity base and performance of the banking sector and while treasury single account does not have any implication on economy development of Nigeria..  Therefore, base on the findings we made recommendation that Banks should source funds from other sectors of the economy; more than 50%of the population of Nigeria does not have access to financial services. Savings and investment should be encouraged instead of people keeping their money under their pillow. It entails that unwavering commitment and sincerity of purpose are needed for the system to work effectively. 

TABLE OF CONTENTS

Declaration………………………………………………………………………………………………………………………………i

Certification…………………………………………………………………………………………………………………………….iI

Dedication……………………………………………………………………………………………………………………………….iII

Acknowledgement………………………………………………………………………………………………………………….Iv

Abstract…………………………………………………………………………………………………………………………………v

Table of Contents………………………………………………………………………………………………………………v-xiii

CHAPTER ONE     PAGE

INTRODUCTION

1.1 Background of the study 1

1.2 Statement of the problem2

1.3 Research questions4

1.4 Objectives of the study4

1.5 Hypothesis of the study4

1.6 Justification of the study5

1.7 Scope of the study5

1.8 Definition of term5

CHAPTER TWO

LITERATURE REVIEW

2.1 Conceptual review7

 2.1.2 Treasury single account7

2.1.2 Effect history of TSA on banks liquidity and performance9

2.1.3 Brief history of treasury single account in Nigeria10

2.1.4 Financial institution 10

2.1.5 Bank liquidity and institutional failure11

2.1.6 The objective of treasury single account 13

2.1.7 Treasury single account and banking system14

2.1.7 Reason for the adoption of treasury single account in the economy15

2.1.7 Problem of TBA16

2.1.8 The TBA system17

2.1.9Benefits of treasury single account                                                           19

2.1.10 Demerits of TBA i.e. collection21

2.1.11 effects of treasury single account on the economy of Nigeria21

2.1.12 conceptual framework23

2.2 Theoretical review 23

2.2.1 Agency theory24

2.2.2 Liquidity management theory 24

2.2.3 Stakeholder theory25

2.2.4 Modern money theory{MMT}25

2.2.5 Public finance management theory 25

2.2.6 Theoretical framework26

2.2.7 Trade off theory26

2.2.8 Liquidity management theory27

2.3 empirical review 27

2.3.1 Empirical review in developed countries27

2.3.2 Empirical review in developing countries28

2.3.3 Empirical review in nigeria28

CHAPTER THREE

METHODOLOGY31

31 Area of study 31

3.2 Research design 31

3.3 Population, sample size and sampling techniques31

3.4 Source of data and data collection method32

3.5 Research instrument32

 3.5.1 Reliability of instrument32

3.5.2 Validity of instrument32

3.6 Re-statement of hypothesis 32

3.7 Method of data analysis32

CHAPTER FOUR

DATA PRESENTATION, ANALYSIS AND DISCUSSION OF FINDINGS 

4.0 Introductions 34

4.1 Data presentation and analysis34

4.2 Test of research hypothesis36

4.3 Discussion of findings 37

CHAPTER FIVE 

SUMMARY, CONCLUSION AND RECOMMENDATIONS

5.1 Summary 38

5.2 Conclusions38

5.3 Recommendations39

5.4Contribution to knowledge40

5.5Limitation of the study40

5.6Suggestion for further study41