BANKS

This study investigates the relationship between human resource asset and the profitability of quoted banks in Nigeria, with a focus on variables such as salary expenses, number of employees, research and development (R&D), employee training, and performance appraisal. Secondary data from annual financial statements of thirteen banks listed on the Nigerian Exchange Group between 2018 and 2023 were sourced, and the study employed panel data regression analysis to evaluate how these human resource assets interact with return on assets (ROA) which was a measurement for profitability. The findings reveal a statistically significant negative relationship between salary expenses and profitability, indicating that rising wage costs without proportional productivity gains may constrain firm performance. Other variables number of employees, R&D, training, and appraisal showed either positive or negative relationships with profitability but were not statistically significant. The study concludes that while human resource asset is crucial to firms financial performance, its financial implications must be efficiently managed. Recommendations include adopting performance-based pay, optimizing workforce efficiency, balancing R&D investment, and aligning training and appraisal systems with business objectives. The study contributes to the growing body of knowledge on strategic human resource management and offers practical insights for enhancing firm profitability in the Nigerian banking sector

This study examined the relationship between board characteristics and corporate social responsibility (CSR) among selected Nigerian firms. Specifically, the study investigated the effects of board size, board diversity, board independence and board expertise on CSR performance, while firm size and return on assets (ROA) were included as control variables. Secondary data were collected and analyzed using descriptive statistics, correlation analysis, and multiple regression. The descriptive results showed moderate CSR engagement among the firms. The correlation analysis revealed that CSR is positively associated with board characteristics, company size, and profitability. Diagnostic tests confirmed that the regression model satisfied major assumptions, including normality, absence of multicollinearity, and homoscedasticity. The regression results further indicated that board size has a positive and statistically significant effect on CSR, suggesting that larger boards facilitate stronger commitment to CSR initiatives. Although board diversity, board independence and board expertise also showed positive relationships with CSR, they were not statistically significant. Additionally, both ROA and company size were significant predictors of CSR, implying that more profitable and larger firms are more socially responsible.

This study investigates how the prudential guideline affects the performance of Nigeria's deposit money banks between the periods 2010 to 2022. In order to examine the panel data obtained from the financial reports of the different banks, the study used descriptive statistics, correlation analysis, and the Panel Least Square (PLS) approach. According to the findings, capital adequacy has a favorable and considerable impact on deposit money banks' performance while sensitivity to market risk have a significant and negative impact on deposit money bank performance. However, asset quality, earnings quality and liquidity ratio fail the significant test. The study comes to the conclusion that the performance of deposit money banks in Nigeria throughout the analyzed time is significantly influenced by capital adequacy and sensitivity to market risk. The study suggests that, in order to improve the performance of deposit money banks in Nigeria, the current capital adequacy ratio should retained since it improve the performance of deposit money banks in Nigeria. Also, since the performance of deposit money banks are impaired by increases in sensitivity to market risk. To enhance the performance of deposit money banks, sensitivity to market risk must be kept within an acceptable range

The term business refers to an organization or enterprising entity engaged in commercial, industrial, or professional activities (Adam Hayes 2023). The purpose of a business is to organize some sort of economic production of goods or services. Businesses can be for-profit entities or non-profit organizations fulfilling a charitable mission or furthering a social cause. Businesses range in scale and scope from sole proprietorships to large, international corporations. Sustainability disclosure dates back to the historical beginnings of environmental reporting (Glendanique, 2017). The first sets of environmental reports were published in the late 1980s by companies in the chemical industry which had serious image problems, for instance, a huge PVC producer was denied permits to develop a site near Houston after residents organized to block the plant. Officials who supported the project privately conceded that the company and industry’s image as dangerous and greedy made the difference in blocking what technically was an unobjectionable proposal