Abstract

This work was conducted to investigate performance and structure of Nigerian banks. Based on existing literature, M-form theory was used to explain possible impact of structure variables based on number of bank department, branches and workers on performance that was measured using “profit after tax”. Corporate or business governance variable were measured using number of banks board members as control variable using five banks operating in Nigeria banking sector within fifteen year period that ranged from 2001-2015. The result revealed that the entire structure variables used are positively associated or related to performance. Again, it was noticed that structure variables which are “bank division/department, bank branches” are positively and significantly impacted on banks performance while number of workers positively and insignificantly affected banks performance. Corporate governance variable which was introduced showed that number of members of Directors was equally positive and significant statistically.

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