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Banking under the Banks and Other Financial Institutions ...

183 International Journal of Academic Research in Accounting, Finance and Management Sciences Volume 2, Issue 3 (2012) ISSN: 2225-8329 Banking under the Banks and Other Financial Institutions Act: A Survey of Compliance Lawal Bello DOGARAWA Nigerian Maritime Administration and Safety Agency No. 4 Burma Road Apapa Lagos, Nigeria Email: ABSTRACT This article is the results of an empirical study conducted through survey of 21 merchant Banks and 20 commercial Banks randomly selected to examine whether or not they complied with the requirements to publish their Annual Reports within four months after the end of their Financial Year.

183 www.hrmars.com/journals International Journal of Academic Research in Accounting, Finance and Management Sciences Volume 2, Issue 3 (2012)

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