CORPORATE GOVERNANCE AND FIRM VALUE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

This study examines the relationship between Corporate Governance and the financial performance of Deposit Money Banks in Nigeria; with a focus on how audit meetings, board meetings, and board size influence Earnings per Share. The research employed an ex-post facto design, utilizing secondary data from audited annual reports of actively operating Nigerian deposit money banks. Regression analysis was applied to determine the effects of corporate governance variables on Earnings per Share, while Pearson correlation measured the strength of associations. Findings revealed that Audit Committee meetings, Board meetings, and Board size all have statistically significant relationships with the Earnings per Share of Deposit Money Banks, leading to the rejection of the null hypotheses in each case. This implies that enhanced governance practices positively impact financial performance. Based on the findings, the study recommends increasing the frequency of audit committee meetings and implementing effective board meeting policies such as setting clear agendas, ensuring member preparedness, encouraging active participation, and promoting time management to strengthen overall corporate governance and bank performance in Nigeria.