出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This paper examines the effect of corporate governance culture of banks financial performance in Nigeria. The increased incidence of bank failure in the recent period generated the current literature on quality of bank assets and also emphasized good governance as means of achieving banks objectives. This study made use of secondary data obtained from the financial reports of nine (19) banks for a period of ten (10) years (2006- 2016). Data were analyzed using multiple regression analysis. Findings revealed that poor asset quality (defined as the ratio of non-performing loan to credit) and loan deposit ratios negatively affect financial performance and vice visa in the banking sector. It is recommended that banks must strive to be a model for the advanced world in any substantial form they desire which could be in form of developing unique governance strategy that would be reckoned with globally and quicken the pace of applying international accounting conventions in all its financial operations (i.e. IFRS). Keywords: Agency theory, Corporate Governance, Corporate Governance Culture, Financial Performance, Stakeholders theory,
