The Impact of Corporate Governance on Banks Profitability in Nigeria

The major concern of regulatory authority overtime is on the need to enhance sound practices among banks through improvement corporate governance; therefore this research examined effect governance commercial profitability in Nigeria. study covered period 2009 2018 and secondary data were obtained from audited financial statement selected which are Guarantee Trust Bank Nigeria PLC, Zenith PLC First PLC. Fixed regression technique was used examine Audit Committee Size (ACS), Board (BS), Number Meeting (ACNM) (BNM) earnings per share (EPS) banks. independent variables results showed a positive significant relationship Earnings with coefficient probability(prob.) value as follows: audit committee size(0.6241;0.0109), board size(0.4349;0.007) number meeting(0.0356) had respectively. However, negative established between meeting probability -1.0781 0.0001 With F-Stat. 2.84 prob. 0.025, all null hypotheses rejected alternative accepted, indicating that significantly affect dependent variable. concluded enhances performance It recommended attention should be paid size, size meetings since an increase them leads while reduced it affects negatively. formulate strong policy frameworks would ensure constantly comply standard set by authority.