BOARD CHARACTERISTICS ON ASSET QUALITY MANAGEMENT IN NIGERIAN BANKS

https://doi.org/10.5281/zenodo.14024798

Authors

  • Henry Kenedunim Obi Department of Accountancy, Nnamdi Azikiwe University, Awka, Anambra State
  • Uzochukwu Ezekwere Department of Accounting, Kingsley Ozumba Mbadiwe University, Ideato Imo State

Keywords:

Board characteristics, Board size, Board gender and Asset quality management

Abstract

This study determined the effect of board characteristics on asset quality management in Nigerian banks. Specifically, the study sought to: ascertain the effect of board size on non-performing loan ratio of listed commercial banks in Nigeria, and evaluate if board gender diversity affects non-performing loan ratio of listed commercial banks in Nigeria. Ex Post Facto research design was employed for the study. Multiple regression analysis was employed to test the hypotheses. The study revealed that board size has a significant and positive effect on non-performing loan ratio of listed commercial banks in Nigeria. The study also found that board gender diversity has a significant negative effect on non-performing loan ratio of listed commercial banks in Nigeria. Based on the findings, the study recommended that the banks in Nigeria have to remember optimizing their board size to at the very least five and most of twenty (20) individuals to ensure efficient selection-making and accountability in asset quality control via decreasing the size of the board to enhance agility in selection-making techniques

Published

2024-11-01

How to Cite

Obi , H. K., & Ezekwere, U. (2024). BOARD CHARACTERISTICS ON ASSET QUALITY MANAGEMENT IN NIGERIAN BANKS. Journal of Interdisciplinary Research in Accounting and Finance (JIRAF), 11(4), 58–68. https://doi.org/10.5281/zenodo.14024798

Issue

Vol. 11 No. 4 (2024): October-December

Section

Original Peer Reviewed Articles
Copyright & Licensing

Copyright (c) 2024 Journal of Interdisciplinary Research in Accounting and Finance (JIRAF)

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

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