The Structural Relationship Between Total Quality Management and Organisational Performance: A Study of Deposit Money Banks In Nigeria (Published)
The study examines the causal relationship between total quality management (TQM) and organizational performance of deposit money banks in Nigeria. A cross-sectional survey design was employed, with primary data collected through structured questionnaires. Ten deposit money banks in Lagos State were purposively selected, representing the ten largest banks in Nigeria by total assets as of H1 2023. A judgmental sampling technique was used to select respondents, specifically managers from the chosen banks. From each bank, 20 managers from various departments were selected, resulting in a sample size of 200 respondents. Partial Least Squares-Structural Equation Modeling (PLS-SEM) was utilized to analyze the collected data. The results reveal that, although TQM practices such as leadership (LD), people management (PEM), strategic planning (SP), process management (SP), and information and analysis (IA), are positively related to employee performance (EMP), only PEM, PM, and IA, are significantly related to EMP. Also, LD, PM and IA are significantly and positively related to the banks’ innovation performance. These indicate that TQM practices have significant effect on employee performance and innovation success in deposit money banks in Nigeria.
Keywords: Banking Industry, Competitive Advantage, Organizational Performance, Total Quality Management
The Influence of Forced Financial Reporting Disclosures On Behaviour Of Reporting Firms: Evidence From Nigeria (Published)
This paper examines the influence of forced financial reporting disclosures on the behavior of reporting firms in the Nigerian banking industry. Market size, asset base and profitability were used as the selection criterion. The sample size represents seventy percent of the population. Forced disclosure metrics used were capital adequacy and liquidity ratios while reporting behavior was measured using income smoothing and loan loss provisioning. A regressed forced disclosure metric was performed on variables of the behavior of the reporting firm. Results suggest correlation between forced disclosure and the behavior of reporting firms. No significant relationship existed between capital adequacy and liquidity ratio with income smoothing. Correlation between capital adequacy ratio and loan loss provisioning behavior was significant suggesting heavy reliance on loan loss provisioning to smooth income in order to meet regulatory requirements.
Keywords: Banking Industry, Capital Adequacy Ratio and Loan Loss Provisioning, Forced Disclosure, Income Smoothing, Liquidity Ratios