FINANCIAL REPORTING AND PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA (CASE STUDY OF SELECTED DEPOSIT MONEY BANKS IN NIGERIA)
Abstract
This study investigates the relationship between financial reporting and performance of deposit money banks in Nigeria. The specific objectives were to determine the effect of Financial Reporting on Earnings per share and performance of Deposit Money Banks in Nigeria, to determine the effect of Financial Reporting on return on asset and performance of Deposit Money Banks in Nigeria, to examine the effect of Financial Reporting on return on equity and performance of Deposit Money Banks in Nigeria, the study adopted ex- post- facto method of research design and this design was chosen due to its alignment with the study's reliance on historical accounting data obtained from the financial reporting and performance of deposit money banks over a period 10 years from (2014-2024). The findings of this study showed that Earnings per share and effectiveness of financial statements in capturing performance of the banks under view are significantly correlated. Based on these findings, the study concluded that financial reporting has no significant influence on performance of deposit money banks in Nigeria. The study, therefore, recommended that banks should continue to provide adequate supporting information to their financial statements for ease of analysis and interpretation by the relevant stakeholders on the financial reporting of deposit money banks in Nigeria.
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