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ABSTRACT
This study provides an in-depth analysis of the impact of accounting information on the performance of the Banking sector in Nigeria with a particular focus on First Bank Nigeria Plc. In embarking on this research therefore, an attempt was made in the first chapter to present issues at stake as regards the impact of accounting information on the performance of the banking sector in Nigeria. The chapter reflected the introductory background, statement of the problem, objective, 101 scope, significance and limitations of the study. In this chapter our hypotheses were also formulated.