European Journal of Accounting, Auditing and Finance Research (EJAAFR)

EA Journals


Sustainability Reporting and Assets Quality of Listed Deposit Money Banks in Ghana, Kenya and Nigeria (Published)

Bank’s asset quality deteriorates when banks are exposed to high non-performing loans and associated credit risks. Sustainability reporting deepens the acceptability and understanding of huge opportunities and enhances the corporate competitive advantage of the banks in enhancing banks’ assets quality. This study investigated the effect of sustainability reporting on the assets quality of listed deposit money banks (DMBs) in Ghana, Kenya and Nigeria. The study explored secondary data, using a population of 95 listed DMBs, while a sample size of 31 DMBs was purposively selected for a period of 12 years. Data were extracted from the annual financial records of the banks and sustainability reporting checklist in line with the Global Reporting Initiative. The validity and reliability of the data were premised on the statutory audit of the financial statements. Descriptive and inferential (multiple regression) statistics were used to analyze the data at a 5% significant level. The study found that sustainability reporting significantly affected the assets quality of the listed deposit money banks in Ghana, Kenya and Nigeria (Adj R2 = 0.47, Wald-test (4, 367) = 342.18, p < 0.05). Based on the finding, the study recommended managers of the banks should exhibit high professional competence, and exercise managerial expertise and ethical practices in compliance with sustainability reporting best corporate best practices capable of enhancing the assets quality of the banks.

Keywords: Corporate Governance, Environmental, Social, assets quality, sustainability reporting

Corporate Sustainability Efficiency and Firm Value. A Study of Nigeria’s Deposit Money Banks (Published)

Concerns about climate change, and environmental sustainability have brought to the public fore the need for corporate organizations to incorporate sustainability information in their reports.  This study was carried out to examine the relationship between corporate sustainability efficiency and market value of listed Deposit Money Banks in Nigeria. The population of the study consist of all listed DMBs in Nigeria. Data for the study were obtained from published financial reports for the period 2017 to 2020. Findings of the study showed that social, economic and environmental efficiency practices have a significant positive effect on market values of listed DMBs in Nigeria.   The study also finds a positive but not significant relationship of bank complexity with market value of DMBs and recommends amongst others that DMBs should intensify efforts to ensure adequate attention is given to sustainability efficiency practices to attract higher stock market values.

Citation: Akprorien, Olum Fidelis, Otuya, Sunday, & Archibong, Etim Archibong (2022) Corporate Sustainability Efficiency and Firm Value. A Study of Nigeria’s Deposit Money Banks, European Journal of Accounting, Auditing and Finance Research, Vol.10, No. 6, pp.19-30


Keywords: Economic, Environmental, Firm Value, Social, Sustainability, corporate efficiency

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