First Author:   Richard Umeokwobi Central Bank of Nigeria roumeokwobi@cbn.gov.ng   , Nigeria   08165537271(Phone) 08165537271(Fax) Second Author: Damilola Felix Arawomo Central Bank of Nigeria arawomo26006@cbn.gov.ng         Third Author: Emmanuel Ohaegbu Central Bank of Nigeria neohaegbu@cbn.gov.ng