Effect Of Corporate Governance Ondiscretionary Loan Loss Provision Of Listed Deposit Money Banks In Nigeria

📄 Project Abstract

This 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 positiv...