Corporate Governance and Bank Liquidity: Evidence from Selected Banks in Nigeria

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University of Ilorin, Library and Publications Committee.


This study examines the relationship between certain governance variables and bank liquidity. The primary source of data was used and data were obtained through the use of questionnaire. Altogether, a total of one hundred (100) questionnaires were administered across the randomly selected banks out of which 70 were duly completed and returned. Multiple regression models were used in investigating the relationship between the variables of the study. The significance testing of the regression coefficients was carried out using the t- test at 5% level. The study reveals that, out of the four corporate governance variables investigated on bank liquidity, audit committee independence and auditors’ independence are the two variables which explain the variability in bank liquidity. We recommend that owners of banks pay close attention to corporate governance variables that improve liquidity.



Corporate governance variables,, bank liquidity,, auditing,, internal control, relationship,


Abogun, S., Fagbemi, T.O. & Balogun, B.R. (2013): Corporate Governance and Bank Liquidity: Evidence from Selected Banks in Nigeria. Centrepoint Journal (Humanities Edition). 16(2); 191 – 204, Published by University of Ilorin Library and Publications Committee.