| Autor: |
Ochuko Esther, Offiaeli Amarachukwu Grace, Okere Wisdom |
| Rok vydání: |
2022 |
| Zdroj: |
South Asian Journal of Social Studies and Economics. :61-68 |
| ISSN: |
2581-821X |
| DOI: |
10.9734/sajsse/2022/v14i330386 |
| Popis: |
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. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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