Suggestions for Further Research

At this juncture I would like to categorically state here that this study does not provide an end to the examination of the use of ratios as a tool for measuring the performance of organization using ratio analysis, rather it is a means to an end. The study therefore suggests that prospective researchers should examine other forms of ratios such as cash flow ratio not adequately examine in this study.

More so, this study made use of a very large firm (commercial banks) hence any further research in this form should be directed towards small scale enterprises which predominate the Nigerian business climate.

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APPENDIX I