Aug 2026· IIARD INTERNATIONAL JOURNAL OF BANKING AND FINANCE RESEARCH· 0 citations
Abstract
The significance of risk management and disclosure in the banking sector has garnered increasing
attention in recent years, as financial institutions strive to enhance transparency and improve
investor confidence. This study investigates the effect of quantitative risk disclosures—specifically
credit risk, market risk, and liquidity risk on the market value of listed commercial banks in Nigeria.
The study adopts a longitudinal research design, analyzing secondary data collected from the
audited annual reports and accounts of 15 Deposit Money Banks (DMBs) listed on the Nigerian
Exchange Group (NGX) over a ten-year period (2014–2023). Dynamic panel regression analysis
is employed as the primary technique for data analysis. The findings reveal that credit risk has a
positive and significant effect on market value. In contrast, market risk shows a negative but
statistically insignificant effect on market value. Liquidity risk demonstrates a positive and
significant relationship with market value. Based on these findings, the study recommends that
banks improve the transparency of their credit risk, market risk, and liquidity risk disclosures to
enhance investor confidence and increase their market value
This study examines the effect of corporate risk disclosures on the market value of listed
commercial banks in Nigeria between 2015 and 2024. The research specifically investigates the
influence of operational and strategic risk disclosures, as well as firm-specific factors including
firm size, leverage, and return on...
Aisha Sulaiman· International Journal of Eco...· 0 citations
The study examined the effect of risk disclosure practices on the liquidity management of
commercial banks in Nigeria between 2020 and 2023. Specifically, it investigated how credit risk
and market risk disclosures influenced the ability of banks to manage liquidity. The study utilized
secondary data from 12 listed com...
Ogiriki Tonye· International Journal of Eco...· 0 citations
The study examines market risks as factors that could influence the financial performance of the
DMBs in Nigeria. The study was based on the Value at Risks (VaR) theory and adopted the crosssectional and longitudinal research design. The population of the study consisted of all Deposit
Money Banks (DMBs) in Nigeria. Da...
Sunday Otuya· World Journal of Finance and...· 0 citations
Ineffectual management of credit risk results in rising non-performing loans that increase the
likelihood of reduced shareholder returns and lowers the market value of listed banks. This
undermines investor confidence as well as threaten overall stability in the banking sector.
Hence, the study examined the effect of c...
C. Ukoh· World Journal of Finance and...· 0 citations
The increasing volatility in Nigeria’s financial environment has heightened concerns about the stability of deposit money banks and the effectiveness of their risk management practices. Hedge disclosures have emerged as a critical mechanism for enhancing transparency, improving market discipline, and mitigating financi...
Olatunbosun Ogunjobi, I. A.· Journal of African Resilienc...· 0 citations
This study examined the accounting implications of risk management practices on the financial
stability of listed deposit money banks in Nigeria. Specifically, the study investigated the
relationship between risk disclosure index, operational risk, market risk, and financial stability
indicators such as profitabilit...
O. Kehinde· Journal of Accounting and Fi...· 0 citations
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