Ime Boniface Philip, Prof. Nkanikpo Ibok, Essien Amos Ukpe, Eno Gregory Ukpong
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Corporate Governance and Financial Performance of Listed Firms in Nigeria; Z-Score Approach
This study investigated the effect of corporate governance on financial performance in Nigeria by employing samples from non-finance firms that are listed the floor of the Nigerian Exchange Group for the period 2012-2021. In this study, board size (BODS), board independence (BODI), and board diligence (BODD) were the corporate governance proxies employed in this study. Similarly, corporate financial performance was measured in terms of Altman Z-Score (ZSCO). The population of the study consisted of all the listed non-finance firms and purposive sampling technique was employed to select 70 out of 109 companies. The panel fixed and random effect regression analyses were employed to test the hypotheses of the study. The results obtained from the regression model revealed that board size, board diligence, significantly affect the financial performance of listed firms in Nigeria. However, board independence seemed not to have any significant effect on the financial performance of listed firms in Nigeria during the period under
期刊介绍：
Published four times a year, the Journal of Public Budgeting, Accounting & Financial Management (JPBAFM) is an international refereed journal which aims at advancement and dissemination of research in the field of public budgeting, accounting, auditing, financial and performance management. The journal is committed to be an outlet for rigorous conceptual and empirical works aimed at challenging and innovating the field of accounting, management and governance in entities operating in the public sphere or public-private sphere (territorial government entities, universities, schools, hospitals as well as state-owned enterprises, hybrid organizations, public and private partnerships, non-profit organizations, NGOs, etc.).
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