EFFECT OF CORPORATE GOVERNANCE ONDISCRETIONARY LOAN LOSS PROVISION OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

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dc.contributor.authorMONDAY, Emmanuel
dc.date.accessioned2019-05-30T09:12:04Z
dc.date.available2019-05-30T09:12:04Z
dc.date.issued2018-05
dc.descriptionA THESIS SUBMITTED TO THE SCHOOL OF POSTGRADUATE STUDIES, AHMADU BELLO UNIVERSITY, ZARIA IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF MASTER OF SCIENCE DEGREE IN ACCOUNTING AND FINANCE DEPARTMENT OF ACCOUNTING, FACULTY OF ADMINISTRATION, AHMADUN BELLO UNIVERSITY, ZARIAen_US
dc.description.abstractThis dissertation investigates the relation between Corporate Covernance and discretionary loan loss provision of Nigerian Deposit Money Bank, using institutional shareholding, managerial ownership, board size and audit committee size to proxy for Corporate Covernances and Discretionary Loan Loss Provision was used as dependent variable. The relation was tested using OLS Multiple Regression for 10 years during the period 2007-2016 and based on correlation research design. Empirical result indicates that managerial ownership, audit committee and institutional shareholders are posively related, but board size is negatively related with discretionary loan loss provision. Next to this, findings indicate that it can be expected that an increase in the percentage of shares held by managerial ownership and moderate board size and audit committee will reduce manipulating loan losses. Overall, this study concludes that institutional shareholding, managerial ownership and audit committee positively influence bank Loan Loses while board size value negatively related to discretinary loan losses. Therefore, the study recommend that manager should participate in buying more shares in their banks and board size and audit committee size should be based on CBN and code of corporate governance guidelines.en_US
dc.identifier.urihttp://hdl.handle.net/123456789/11671
dc.language.isoenen_US
dc.subjectEFFECT,en_US
dc.subjectCORPORATE GOVERNANCE DISCRETIONARY,en_US
dc.subjectLOAN LOSS PROVISION,en_US
dc.subjectLISTED DEPOSIT MONEY BANKS,en_US
dc.subjectNIGERIAen_US
dc.titleEFFECT OF CORPORATE GOVERNANCE ONDISCRETIONARY LOAN LOSS PROVISION OF LISTED DEPOSIT MONEY BANKS IN NIGERIAen_US
dc.typeThesisen_US
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