Corporate Governance Indicators And Performance Of Nigeria Banking Sector

ABSTRACTThis study is set to examine the impact that corporate governance characteristics (board size, board composition and audit committee independence) have on performance of Nigerian banks. Using the Ordinary Least Square (OLS) regression technique to analyze the research secondary data, the findings revealed among other things that board size and audit committee independence has no significant impact on the performance of the banks in Nigeria, while board composition has significant impact on the performance of the banks in Nigeria. It is recommended that board size should be limited in o…