Salvato in:
| Autori principali: | , , |
|---|---|
| Natura: | Recurso digital |
| Lingua: | inglese |
| Pubblicazione: |
Zenodo
2025
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| Accesso online: | https://doi.org/10.5281/zenodo.17728978 |
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Sommario:
- <p>This research assessed the interconnectedness between bank heterogeneity, chief executive <br>officer’s attributes and the value relevance of accounting information of commercial banks in <br>Nigeria. The study utilized secondary data that were obtained from the financial statements of <br>11 commercial banks relevant authorization license. The data used covered a period of 5 years <br>(2018 – 2022). Three specific objectives and research questions were advanced and the relevant <br>null hypotheses were postulated in the course of the study, and were tested at 0.05 level of <br>significance. The ex-post facto research design was employed in the study and both the <br>descriptive and inferential statistical tests were conducted on the data obtained from the annual <br>reports of the sampled banks. Based on the test of hypotheses, it was found that both bank <br>heterogeneity and CEO attributes exert individual and joint significant influence on the value <br>relevance of accounting information of commercial banks in Nigeria. This underscores the <br>level of compliance with relevant global bests practices and the resilience of Nigeria’s <br>commercial banks amidst economic turbulence. Based on these outcomes, it was recommended <br>that commercial banks should always align the selection of CEOs with their specific strategic <br>objectives and capitalize on their CEOs' unique strengths and attributes to drive competitive <br>advantage and enhance value relevance. In addition, banks should invest in continuous training <br>and professional development for CEOs and top management, focusing on emerging financial <br>trends, regulatory changes, and ethical leadership. This will help align CEO decisions with the <br>long-term interests of the bank and its stakeholders. The study thus contributes to knowledge <br>by providing insights on financial disclosures regarding CEO attributes and bank-specific <br>characteristics which can equally help investors and analysts better assess the potential impact <br>of CEO attributes and bank heterogeneity on financial performance and value relevance. </p>