{"product_id":"corporate-disclosure-in-the-banking-industry-evidence-from-nigeria-9781532014260","title":"Corporate Disclosure in the Banking Industry: Evidence from Nigeria","description":"\u003cp\u003eCorporate disclosure is critical to the functioning of an efficient capital market, and all banks in Nigeria are required to hit the mark.\u003c\/p\u003e \u003cp\u003eExpanding 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.\u003c\/p\u003e \u003cp\u003eHis 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.\u003c\/p\u003e \u003cp\u003eHe concludes that the size of banks, bank profitability, presence of international subsidiaries, and the financial expertise of board members significantly affect the disclosures made.\u003c\/p\u003e \u003cp\u003eThe bigger and more profitable a bank is--and the more financial background board members have--the 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.\u003c\/p\u003e \u003cp\u003eWhether you're an investor, board member at an international bank, bank regulator, lecturer or student, you'll find this book on banking a compelling read.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eBinding Type:\u003c\/b\u003e Paperback\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e iUniverse\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 02\/06\/2017\u003cbr\u003e\u003cb\u003eISBN:\u003c\/b\u003e 9781532014260\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 158\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 0.53lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.00h x 6.00w x 0.37d","brand":"David Isiavwe","offers":[{"title":"Default Title","offer_id":51280648437941,"sku":"9781532014260","price":11.89,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0473\/0804\/6492\/files\/img_5c7dd398-f21b-4b12-a3fd-b34c0ff91fd5.jpg?v=1751468241","url":"https:\/\/pastforward.org\/products\/corporate-disclosure-in-the-banking-industry-evidence-from-nigeria-9781532014260","provider":"Past Forward","version":"1.0","type":"link"}