Moreover, in practice, employer would rather know their employees withdrawal intention, than the actual withdrawal behaviour so that they can take preventive measures and discourage them from leaving. When employees leave, there is nothing any employer can do than to bear the expenses and rigors of recruiting, selecting, training, and placing new hires (Wong & Tay, 2010; Cohen & Cohen, 1983). This study therefore focuses on withdrawal cognition or intention instead of the actual withdrawal behaviour of employees in distress banks in Nigeria.