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Effect Of Corporate Governance On Discretionary Loan Loss Provision Of Listed Deposit Money Banks In Nigeria
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This dissertation explores the relationship between Corporate Governance and discretionary loan loss provisions in Nigerian Deposit Money Banks. The study uses institutional shareholding, managerial ownership, board size, and audit committee size as proxies for Corporate Governance, with discretionary loan loss provision as the dependent variable. The relationship was tested using OLS Multiple Regression over a period of 10 years, from 2007 to 2016, employing a correlational research design.
The empirical results indicate that managerial ownership, audit committee size, and institutional shareholders are positively related to discretionary loan loss provision, while board size is negatively related. Additionally, the findings suggest that an increase in managerial ownership percentage and a moderate board and audit committee size can reduce loan loss manipulation. Overall, the study concludes that institutional shareholding, managerial ownership, and audit committee size positively influence bank loan losses, while board size is negatively related to discretionary loan losses. Therefore, the study recommends that managers should invest more in their banks' shares and that the size of the board and audit committee should adhere to CBN and corporate governance guidelines.
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CHAPTER ONE - [ Total Page(s): 1 ] The banking crisis being experienced highlights the unstable nature of banking. Following the failure of Lehman Brothers in September 2008, many banks went bankrupt. Although it all started in the United States, Europe and Africa were affected as well. During 2007-2008, the European banks wrote down a total of $200 billion in bad debts (Haq& Heaney, 2012). At the end of 2007, most of the banks had leveraged up 30 times their equity (Carmassi, Gros&Micossi, 2009). On the other hand, banks and g ... Continue reading---
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CHAPTER ONE - [ Total Page(s): 1 ] The banking crisis being experienced highlights the unstable nature of banking. Following the failure of Lehman Brothers in September 2008, many banks went bankrupt. Although it all started in the United States, Europe and Africa were affected as well. During 2007-2008, the European banks wrote down a total of $200 billion in bad debts (Haq& Heaney, 2012). At the end of 2007, most of the banks had leveraged up 30 times their equity (Carmassi, Gros&Micossi, 2009). On the other hand, banks and g ... Continue reading---
ABSRACT -- [Total Page(s) 1]
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ABSRACT -- [Total Page(s) 1]
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