Corporate disclosure is critical to the functioning of an efficient capital market, and all banks in Nigeria are required to hit the mark.
Expanding on some of the themes he explored in his first book, Cash Management and Bank Profitability Under Conditions of Uncertainty, David Isiavwe, Ph.D., examines the disclosures that Nigerian banks make via financial statements, regulatory filings, and in other documents.
His findings are based on a detailed study that assigned disclosure items a score of 1 if they were reported and a score of 0 if they were not reported. More than two hundred disclosure items were examined.
He concludes that the size of banks, bank profitability, presence of international subsidiaries, and the financial expertise of board members significantly affect the disclosures made.
The bigger and more profitable a bank isand the more financial background board members havethe more information Nigerian banks typically disclose to stakeholders. As a result, banks in Nigeria should grow their balance sheets and profitability for enhanced disclosure, and the government should create an enabling environment.
Whether youre an investor, board member at an international bank, bank regulator, lecturer or student, youll find this book on banking a compelling read.
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David Isiavwe, Ph.D., is an international banker with a Ph.D. in accounting. He specializes in corporate governance, business transformations, turnarounds, and the security of information systems. He is a fellow of the Institute of Chartered Accountants of Nigeria and an honorary fellow of the Chartered Institute of Bankers of Nigeria. He is also certified in information systems security and the governance of enterprise information technology.
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