Corporate Attributes And Prudential Guideline Compliance Among Nigeria Banks’

Dr. Babagana Abba, Dr. Yusuf Yahaya, Professor Abdurahman Bala Sani and Dr. Asma’u Abubakar
Additional contact information
Dr. Babagana Abba: Federal University Dutse, Jigawa
Dr. Yusuf Yahaya: Usumanu Danfodiyo University Sokoto
Professor Abdurahman Bala Sani: Usumanu Danfodiyo University Sokoto
Dr. Asma’u Abubakar: Usumanu Danfodiyo University Sokoto

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 1, 191-217

Abstract: This study examines the influence of corporate attributes on the compliance of Nigerian Deposit Money Banks with the Central Bank of Nigeria’s Prudential Guidelines. It focuses on three key attributes: asset tangibility, revenue growth, and ownership structure. Data were obtained from the financial statements of fourteen banks listed on the Nigerian Exchange Group as of December 31, 2021, and records from the Nigeria Deposit Insurance Corporation covering the period 2012 to 2021. The analysis applies the Generalized Method of Moments to ensure robust results. The findings reveal that while asset tangibility has a positive but statistically insignificant effect on compliance, revenue growth exhibits a significant positive influence. Conversely, ownership structure shows a significant negative impact on regulatory adherence. The study concludes that strategies to enhance revenue growth, such as business expansion, customer retention, and service diversification, are critical for improving compliance levels. Furthermore, diversifying ownership structures by attracting foreign investors and fostering a culture of regulatory compliance are recommended to address challenges in adherence.

Date: 2025
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.rsisinternational.org/journals/ijriss/ ... -issue-1/191-217.pdf (application/pdf)
https://rsisinternational.org/journals/ijriss/arti ... among-nigeria-banks/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bcp:journl:v:9:y:2025:i:1:p:191-217

Access Statistics for this article

International Journal of Research and Innovation in Social Science is currently edited by Dr. Nidhi Malhan

More articles in International Journal of Research and Innovation in Social Science from International Journal of Research and Innovation in Social Science (IJRISS)
Bibliographic data for series maintained by Dr. Pawan Verma ().