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  • 标题:Do board characteristics and risk management disclosure have any effect on firm performance? Empirical evidence from Deposit Money Banks (DMBs) in Nigeria
  • 作者:Mohammed Mahmud Kakanda ; Basariah Salim ; Sitraselvi Chandren
  • 期刊名称:Business and Economic Horizons
  • 印刷版ISSN:1804-1205
  • 电子版ISSN:1804-5006
  • 出版年度:2017
  • 卷号:13
  • 期号:4
  • 页码:506-521
  • DOI:10.15208/beh.2017.35
  • 出版社:Prague Development Center
  • 摘要:This study examines the relationship between board characteristics, risk management disclosure and performance of Deposit Money Banks (DMBs) in Nigeria. Data were obtained from the annual accounts and reports of the 15 DMBs listed on the Nigerian Stock Exchange (NSE) covering 2012 to 2016. For the purpose of testing the relationship between the dependent variable (return on asset [ROA]) and the explanatory variables in this study, Random Effect (RE) regression model was employed. The study finds that board size, board composition, and risk management disclosure have a significant positive effect on ROA, whereas, board meeting has a significant negative influence on ROA. Moreover, the study documents that board expertise has a negative, but an insignificant association with ROA. The finding of this study is essential to both corporate authorities and other corporate stakeholders in Nigeria. The study concludes by providing an agenda for future research in a similar domain.
  • 关键词:Board characteristics; risk management disclosure; firm performance; Deposit Money Banks; Nigerian Code of Corporate Governance
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