Corporate Governance Disclosure Practices and Bank Performance in Nigeria: An Empirical Investigation
Emmanuel1, U. Oki1, Sabastian2, S. Maimako (PhD)2
Citation : Emmanuel, U. Oki, Sabastian, S. Maimako, Corporate Governance Disclosure Practices and Bank Performance in Nigeria: An Empirical Investigation International Journal of Managerial Studies and Research 2015 , 3(1) : 49-56
The study investigates the impact of corporate governance disclosure practices on bank performance in Nigeria. The study used secondary data from the annual reports of banks listed on the Nigerian stock exchange. Empirically, the study used panel regression technique to determine the influence of corporate governance disclosure practices on the performance of banks in Nigeria. The regression result indicates that the extent of disclosure is positively related with performance that is banks that had higher degree of disclosure also posted better performance.