Voluntary Disclosure and Financial Performance of Listed Money Deposit Banks (DMB’S) in Nigeria
Okere Wisdom, Offiaeli Amarachukwu Grace, Ochuko Esther
South Asian Journal of Social Studies and Economics · pp. 61–68 · Published 24 Jun 2022
10.9734/sajsse/2022/v14i330386Abstract
The study examined the relationship between financial performance and voluntary disclosure of listed deposit money banks in Nigeria. The study made use of an ex-facto research design. The population of the study was the 15 listed DMBs in Nigeria and its sample was 10 banks. It made use of secondary data, which was sourced from the audited annual reports of DMBs. The study made use of panel OLS regression, correlation analysis and descriptive statistics test. The findings show a positive and significant relationship between financial performance and the voluntary disclosure of deposit money banks in Nigeria. This study recommends DMBs not to underestimate the effect of financial performance on voluntary disclosure by ensuring that management work hard enough to faithfully increase their performance levels, as this would serve as a motivation to disclose for information to stakeholders.
References (5)
- 1 Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standard adoption evidence from an emerging capital market [DOI]
- 2 Impact of Efficiency on Voluntary Disclosure of Non-Banking Financial Company—Microfinance Institutions in India [DOI]
- 3 EFFECT OF OWNERSHIP STRUCTURE ON THE RELATIONSHIP BETWEEN RISK MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE OF FINANCIAL INSTITUTIONS IN KENYA [DOI]
- 4 Journal of Accounting in Emerging Economies [DOI]
- 5 INFLUENCE OF INTERNAL AUDIT INDEPENDENCE ON THE FINANCIAL PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES: A CASE OF THE CONSTRUCTION INDUSTRY IN MOMBASA COUNTY, KENYA.
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