BASEL ACCORD FRAME WORK AND BANK PERFORMANCE: EVIDENCE FROM NIGERIAN LISTED DEPOSIT MONEY BANK

ABSTRACT This research investigated the impact of Basel Accords Framework on bank performance: Evidence from Nigeria listed Deposit Money Bank examining the relationship between Basel regulations and banking sector stability, efficiency, and profitability. The study was conducted among undergraduate students of Kwara State University, Malete, focusing on students from Accounting and finance departments who possess theoretical knowledge and practical experience in banking operations. The study employed a descriptive survey methodology with a sample size of 190 undergraduate students, utilizing a structured questionnaire to collect primary data. The research examined four key constructs: capital adequacy requirement under the basel accord framework, bank performance, risk management practices, and implementation challenges. The data analysis employed both descriptive and inferential statistics, including correlation analysis, multiple linear regression, and various hypothesis testing procedures. The analysis demonstrated very high understanding of bank performance indicators on the relationship between capital ratios and crisis performance, the study on the impact of basel accords on bank performance revealed a predominantly positive that Basel frameworks enhance bank resilience to financial shocks, and identified significant implementation challenges with inadequate risk management systems being the most critical issue base on the findings the following recommendation were made, banks should prioritize the development of sophisticated risk management systems that can accurately assess credit, market, and operational risks. Given that credit risk management emerged as the strongest predictor of performance, particular attention should be paid to credit assessment and monitoring systems.