Browsing by Author "Daniya Adeiza Abdulazeez"

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    Asset and liability risk assessment and share performance of deposit money banks in Nigeria.
    (Department of Accounting and Management, Faculty of Arts and Social Sciences, Nigerian Defence Academy, Kaduna., 2019-05-27) Mohammed yabagi Ibrahim; Daniya Adeiza Abdulazeez; Tajudeen Lawa
    This study examines asset and liability risk assessment on share price of deposit money banks in Nigeria. The population of the study is sixteen (16) listed deposit money banks in Nigeria stock exchange as at 2018 and fourteen (14) deposit money banks was the sample size of the study for the period of five years (2012-2016). Secondary data were gathered from annual report and accounts of the sample listed deposit money banks. The study utilizes descriptive research design to examine the relationship between the variables of the study. Multiple regression analyses were carried out in the study. The finding of the study revealed a positive relationship between earnings per share and asset risk management. Similarly, the regression results further showed that there is a negative and significant relationship between customers deposit and earnings per share indicating that a unit increase in the customers deposit will lead to a decrease i earnings per share. Therefore, the study recommends that deposit money banks in Nigeria should mobilise deposits from customers and increase loan with portfolio management of asset and liabilities for risk diversification in order to generate higher profitability. Also, deposit money banks should increase loans to customers to boost their net income since loan to customers attract interest.
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    Board gender diversity, human resources development and firm performance of deposit money banks in Nigeria
    (Faculty of Social and Management Sciences, Yusuf Maitama university Kano, 2024-05-31) Lawal Tajudeen; Daniya Adeiza Abdulazeez; , Kabiru Shuaibu; Mohammed Yabagi Ibrahim
    This study examines the direct impact of women on the board on firm performance of Deposit Money Banks (DMBs) in Nigeria as well as the moderating role of human resources development on the relationship between gender diversity and firm performance. The study adopted a sample size of ten (10) banks from a total population of fifteen (15) listed DMBs on the Nigerian Exchange Group and relevant research information was extracted from the annual reports and accounts of the sampled banks for a period of ten years from 2013 to 2022. Generalized Least Square (GLS) regression and robust Ordinary Least Square (OLS) techniques were used to test the study’s hypotheses. The results showed that board gender diversity has significant impact on Tobins Q but not on ROA of listed DMBs. It was also found that board independence has a positive and significant impact on performance. The finding of the study also revealed that human capital development used as moderating variable improved the positive impact of gender diversity on firm performance. The study recommends that the management of listed DBMs in Nigeria should increase the number of women on their board in order to influence their performance. Also, the study recommends that the management of the DMBs should increase the level of their spending employees’ training and development in order to improve/increase their performance.
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    Board structure and asset quality of listed deposit money banks In Nigeria
    (Faculty of economic and Business, Universitas pendidikan Indonesia, 2019-04-27) Daniya Adeiza Abdulazeez; Lawal Tajudeen; Mohammed Yabagi
    . Board Structure (Board Size and Board Independence) of banks is an essential ingredient for ensuring healthy financial intermediation as well as effective management of banks’ asset quality. However, the asset quality of banks in Nigeria continues to deteriorate even amidst various efforts by regulatory authorities to sanitize the Nigerian banking industry. It is on the strength of this backdrop that this study examined the impact of Board structure (Board size and Independence) on the asset quality NPL and LDR) of listed deposit money banks in Nigeria for a period of 10 years (2008-2017). Data for the study were quantitatively retrieved from the annual reports and accounts of the fifteen (15) studied banks. Various robustness tests were carried out to ascertain; the existence of multi-collinearity or otherwise, fitness of the model and to establish the appropriate regression analysis that befits the study. Descriptive statistics, correlation and OLS Robust regression were used to describe and analyze the data. It was found that board structure proxies showed no significant impact on Asset Quality. The study therefore recommended among others that; board independent directors should be encouraged to take their responsibilities seriously in order to help improve banks’ asset quality
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    Effect of financial development on financial innovation in Nigeria
    (Department of Accounting, Faculty of Economics and Business, Diponegoro University Indonesia., 2018-06-28) Eunice Oluganna; Tajudeen Lawal; Daniya Adeiza Abdulazeez
    Financial sector is crucial for the development of a well-functioning market as it facilitate capital inflows, mobilize savings for productive investment and facilitates the conduct and growth of an economy in the world. Despite the importance of financial sector development in Nigeria, financial institution operating in financial market were confronted with drastic changes where by old ways of doing business were no longer profitable and sustainable and unable to acquire fund with their traditional financial instruments. Against this background, the study investigated the effect of financial sector development on financial innovation in Nigeria. The study employed secondary data obtained from central bank of Nigeria statistical bulletin and World Bank database between 2011 and 2017. The data obtained was subjected to system General Method of Analysis (GMM) estimator. The study concluded that upward trend of process innovation significantly influence the in depth of finance. The study recommends policy makers should design policies which will promote and enhance the relationship between financial innovation and financial development in other to increase the supply and provision of financial service.
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    OWNERSHIP STRUCTURE AND CORPORATE DISCLOSURE OF ENVIRONMENTAL INFORMATION IN NIGERIAN LISTED CONSTRUCTIONS COMPANIES
    (Faculty of Management Sciences and Department of Economics University of Maiduguri., 2024-09-30) Kabiru Shuaibu; Daniya Adeiza Abdulazeez; Tajudeen Lawal; Mohammed Yabagi Ibrahim
    This study examines the impact of ownership structure on environmental information disclosure (EID) of listed construction companies in Nigeria from 2013- 2021. A sample of six (6) companies listed as construction companies using census sampling technique was drawn from the population of nine (9) companies. Audited annual reports and accounts were used for data extraction. The analysis was done using descriptive statistics and multiple regressions. Correlational research design was adopted in the study to find out the impact of ownership structure on EID. Variables used include foreign ownership; managerial ownership and block-holder ownership and EID measured using ordinal coding scheme based on GRI guidelines (G4). Robustness tests such as multicollinearity test, heteroscedasticity test, normality test and Hausman specification test were conducted to validate the results. The study revealed that there is a negative and significant relationship between foreign ownership and EID, while a negative and significant relationship between managerial ownership with EID and lastly there is a positive and significant relationship between block- holder ownership and EID. The study, therefore, recommends among others that the management of listed construction companies should direct their attention more on how to increase the level of block-holder ownership because they can influence the managers to disclose more environmental information and consequently by reducing information asymmetry, which not only clarifies the conflicts of interests between shareholders and management but also makes management more accountable and increases profit in the long run.