This study investigates the digital disruption of accounting information (DDAI) and the quality of financial reporting of listed deposit money banks (DMBs) in Nigeria. The accuracy of financial reporting and the ability of the Nigerian banks to fully digitalize their services are both severely limited by infrastructure deficiencies and unstable power supplies. The goal of this study is to fill in the gaps in the existing literature on the significance of digital disruption of accounting information in DMBs in Nigeria's developing banking industry. The study employed a field survey research design and data were sourced with the help of self-structured questionnaires. The respondents were drawn from the staff of 13 DMBs listed in Nigeria. A total of 641 questionnaires were retrieved and validated for the study. The reliability and validity of the study instruments were confirmed with the help of the Cronbach alpha test with a range of 0.877 to 0.967 which suggested satisfactory reliability of the measures and further suggested that all the measurement scales of the instrument were good enough. The results showed that the mean values for each category ranged from 3.83 to 4.53 with an overall mean of 4.13. The regression showed that DDAI had a significant effect on qualitative characteristics. The study concluded that DDAI had a significant effect on the quality of the financial reporting of listed DMBs in Nigeria. The outcome significantly contributes to the idea that managers of DMBs should consider the digitalization of the accounting information process to improve the quality of financial reporting.

Despite the roles of intellectual capital (IC) as a competitive strategy for firm continued survival, its nexus with board gender diversity (BGD) has sparsely been investigated. The aim of this study is to analyse the effect of BGD on intellectual capital efficiency (ICF) of the listed deposit money banks (DMBs) in Nigeria. Using a panel data set of 11 banks from 2011 to 2020, we found that BGD has no significant negative effect on ICF with and without the moderating effect of international authorisation. Our finding indicates the need for the management to increase women representation and its quality on the board of directors. The study emphasizes the relevance of BGD on intellectual capital performance with significant implication for academic and practioners. We contribute to literature by examining the effect of BGD on ICF of listed DMBs in Nigeria.

Credit risk is one of the biggest challenges banks in Nigeria are faced with. By implication, it is also the one with dire consequences for their operation and survival, given the fact that a series of banks' failures have significantly been brought into connection with nonperforming loans. Thus, this study examined the bank-specific and macroeconomic determinants of the nonperforming loans of the listed Deposit Money Banks (DMBs). Regression analysis involving fixed effect was adopted in order to analyze the panel data of the 10 selected deposit money banks in the period from 2008 to 2017. The findings show that the capital adequacy ratio, the size and the loans-to-total-assets ratio negatively and significantly affect nonperforming loans, whereas profitability and age were found to significantly but positively influence nonperforming loans of the Nigerian deposit money banks. More so, the liquidity ratio negatively, but insignificantly, affects nonperforming loans. However, not a single macroeconomic variable exerts a significant effect on nonperforming loans. The study recommends that banks should always deploy strategies for credit risk management by taking cognizance of the bank-specific and economic determinants of the nonperforming loans.

This study examines the effect of corporate board of directors’ attributes on audit fees for Nigerian listed Deposit Money Banks (DBMS). The study adopts an ex post facto research design and uses data on 10 deposit money banks sampled via purposive sampling technique using data spanning from 2012 to 2018. Results based on Generalized Method of Moment show that corporate board of directors’ proxies do not significantly influence audit fees of Nigerian deposit money banks. However, firm size and profitability are found to affect external audit fee significantly. The study therefore concludes that corporate boards of directors’ attributes do not individually significantly affect audit fees in Nigerian listed Deposit Money Banks. Arising from the findings, it is recommended that corporate governance practices should be strengthened so as to aid external audit.

The study examines the effect of shareholder wealth maximization on investment decision in food and beverage companies listed in Nigeria. To achieve this, seven listed food and beverage companies were selected. The research adopted an ex post facto research design, while purposeful and stratified sampling techniques were used to select seven out of the fifteen companies in the food and beverage subsector. Data for the study were extracted from the annual reports and accounts of the sampled companies from 2008–2017. The result obtained from the regression analysis reveals that earnings per share and market price per share have no significant positive effect on investment decisions, while dividend per share was found to have no significant negative effect on investment decisions. In effect, the study concludes that the unique combination of the identified proxies for shareholder wealth maximization have jointly a significant positive effect on investment decisions. Arising from this, the study recommends that food and beverage companies should improve more on earnings per share, dividend per share, and market price per share so as to attract more investment from shareholders.

We examined corporate governance and liquidity management of Nigerian banks by obtaining data from annual reports of the 10 deposit money banks from 2012 to 2018. Data were analysed using Generalized Method of Moment (GMM). Findings showed that previous year liquidity significantly and positively influence current year liquidity ratio. Board size has negative insignificant effect on liquidity management while board meetings have direct but insignificant influence on liquidity management. Board independence shows significant but negative effect on liquidity management. Gender diversity and bank size were found to exhibit indirect and insignificant influence. The study concludes that corporate governance has joint significant effect on liquidity management of Nigerian DBMs. The main recommendation arising from the finding is that inclusion of directors on the board should be based on their skills and ability to understand and drive banks operation.