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The nexus between bank size and financial performance: Does internal control adequacy matter?

Abisola Akinola

Journal of Accounting and Taxation2022https://doi.org/10.5897/jat2021.0501article
AJG 1
Weight
0.64

What the paper says

The economic development of any nation is largely dependent on the stability of the nation’s banking industry, because the industry promotes the savings culture of the public, aids capital funding, implements the monetary policy of  a country and promotes the facilitation of international trade. Therefore this study examined the effect of bank size on the financial performance of listed Deposit Money Banks in Nigeria (DMBN). Also, the study examined the moderating effect of internal control adequacy on the relationship between bank size and financial performance. The study adopted an ex-post facto research design because secondary data were extracted from published annual reports of 10 DMB in Nigeria, for a period of 12 years from 2006 to 2017. The data were analyzed using descriptive and inferential statistics (multiple regression analysis). Results from the analysis showed that the proxies of bank size (total assets, number of employees and customers’ deposit) had a cumulative effect on return on asset for financial performance. Also, internal control adequacy as a moderating variable enhanced the effect of bank size on financial performance. Hence, the study concluded that, total asset, number of employees ad customer’s deposit as proxies for bank size had a combined effect on financial performance.   Key words: Bank size, financial performance, Deposit Money Banks in Nigeria (DMBN), internal control.

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https://doi.org/https://doi.org/10.5897/jat2021.0501

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@article{abisola2022,
  title        = {{The nexus between bank size and financial performance: Does internal control adequacy matter?}},
  author       = {Abisola Akinola},
  journal      = {Journal of Accounting and Taxation},
  year         = {2022},
  doi          = {https://doi.org/https://doi.org/10.5897/jat2021.0501},
}

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Evidence weight

0.64

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.73 × 0.4 = 0.29
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.