REGULATORY PENALTIES FOR UNRESOLVED CUSTOMER COMPLAINTS AND MARKETING BUDGET REALLOCATION: A CASE STUDY OF ZENITH BANK PLC Abstract The Central Bank of Nigeria (CBN) has significantly increased penalties for unresolved customer complaints since 2022. By 2024, these penalties reached ₦2.9 billion across the industry, and from January 2025, sanctions of up to ₦1 million per […]