Directors’ Heterogeneity and Financial Performance of listed Deposit Money Banks in Nigeria.
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Date
2017
Journal Title
Journal ISSN
Volume Title
Publisher
International Journal of Accounting and Management
Abstract
The study investigated directors’ heterogeneity and its impact on banks financial performance over a period of seven years (2008-2014). Secondary data were collected from the annual financial statements of banks and were analyzed with ordinary least square regression technique. The result showed that board nationals have a negative significance on return on equity, board ethnicity have a positive impact on return on equity, and board size have no significance on return on equity while bank size have negative significant impact on return on equity. The study concluded that directors’ heterogeneity has significant impact on banks performance.
Description
Keywords
Director, Heterogeneity, financial performance
Citation
13. Osemene, O.F., Abogun, S., Olaoti, Y.I. & Ahmed, S. (2017): Directors’ Heterogeneity and Financial Performance of listed Deposit Money Banks in Nigeria. International Journal of Accounting and Management. 3(1); 16-27, Published by Department of Management and Accounting, Obafemi Awolowo University, Ile-Ife, Nigeria.