Work

Provisioning Practices of Nigerian Banks: Examining the Influence of Training Quality of Board Members

Year: 2026

Type: article

Abstract: This research investigates the impact of the quality of training received by bank board members on income smoothing practices through loan loss provisions in Nigeria. Analysing bank-specific data from 2010 to 2021, it reveals that enhanced incomesmoothing practices correlate with a higher index of first-degree qualifications in business and finance, as well as graduate qualifications from Eduniversal-ranked international business schools. Conversely, the study presents opposing findings regarding graduate qualifications from Eduniversal-ranked domestic institutions and certifications from executive development programmes at Eduniversal-ranked business schools. These findings underscore the beneficial influence of having financially proficient bank board members with pertinent first-degree and graduate qualifications from esteemed foreign business schools on the integrity of financial reporting.

Source: Bulletin of Monetary Economics and Banking

DOI: 10.59091/2460-9196.2081

Authors: Ahmad Bukola Uthman, Abdulai Agbaje Salami

Institution: Al-Hikmah University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W7225782665

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