Year: 2025
Type: article
Abstract: The study examined firm attributes and earnings quality of deposit money banks (DMBs) in Nigeria. The study adopted the ex-post facto research design, which allows data existing in records of the company to be extracted. The study used data extracted from the financial statements of 14 listed DMBs in Nigeria for the period of 2009 to 2022. The study also employed panel data multiple regression technique. The results revealed that profitability and firm size have significant positive impact on earnings per share. Hence, it is recommended that large banks should create window services to enable them respond quickly to profit-making opportunities.
Author: ODEY, JOY OCHUOLE
Institution: Federal University Otuoke
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4413380258