IDEAS home Printed from https://ideas.repec.org/a/ags/pdcbeh/285106.html
   My bibliography  Save this article

Do board characteristics and risk management disclosure have any effect on firm performance? Empirical evidence from deposit money banks in Nigeria

Author

Listed:
  • Kakanda, Mohammed Mahmud
  • Salim, Basariah
  • Chandren, Sitraselvi

Abstract

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.

Suggested Citation

  • Kakanda, Mohammed Mahmud & Salim, Basariah & Chandren, Sitraselvi, 2017. "Do board characteristics and risk management disclosure have any effect on firm performance? Empirical evidence from deposit money banks in Nigeria," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), vol. 13(4), October.
    • Handle: RePEc:ags:pdcbeh:285106
    DOI: 10.22004/ag.econ.285106
    as

    Download full text from publisher

    File URL: https://ageconsearch.umn.edu/record/285106/files/Kakanda.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.22004/ag.econ.285106?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    Risk and Uncertainty;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ags:pdcbeh:285106. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: AgEcon Search (email available below). General contact details of provider: https://edirc.repec.org/data/pradecz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.