{"id":13566,"date":"2025-07-31T06:40:13","date_gmt":"2025-07-31T06:40:13","guid":{"rendered":"https:\/\/seybold-report.com\/?page_id=13566"},"modified":"2025-07-31T06:45:53","modified_gmt":"2025-07-31T06:45:53","slug":"abdulrazak-mohammed-aliyu","status":"publish","type":"page","link":"https:\/\/seybold-report.com\/index.php\/abdulrazak-mohammed-aliyu\/","title":{"rendered":"Abdulrazak Mohammed ALIYU"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"13566\" class=\"elementor elementor-13566\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-feed847 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"feed847\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2ac1da9\" data-id=\"2ac1da9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-508056c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"508056c\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1f5ca39\" data-id=\"1f5ca39\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5f1c702 elementor-widget elementor-widget-text-editor\" data-id=\"5f1c702\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<h5><strong>TITLE:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/strong><\/h5><p><a href=\"https:\/\/seybold-report.com\/\"><strong>DOES CORPORATE GOVERNANCE AFFECT FINANCIAL EARNINGS PER SHARE OF LISTED FINANCIAL SERVICES FIRMS IN NIGERIA<\/strong><\/a><\/p><p><strong>\u00a0<\/strong><strong>\u00a0<\/strong><strong>\u00a0<\/strong><strong>AUTHORS:\u00a0 \u00a0<\/strong><\/p><p><strong>Abdulrazak Mohammed ALIYU<\/strong><strong>, Lucky Onmonya, Yahaya Ahmed ONUMOH, Isa FATIMA,<\/strong><\/p><p><a href=\"https:\/\/zenodo.org\/records\/16628615\">DOI: 10.5281\/zenodo. 16628615<\/a><\/p><p><strong>Page:\u00a0 \u00a005-24<\/strong>\u00a0 \u00a0 \u00a0 \u00a0\u00a0<strong>\u00a0Vol:<\/strong> 20\u00a0 \u00a0 <strong>Issue:<\/strong> 08\u00a0 \u00a0<strong>Year:<\/strong> 2025<\/p><p><img decoding=\"async\" class=\"alignnone wp-image-3235\" src=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-300x300.png\" alt=\"creative commons, cc, character-785334.jpg\" width=\"26\" height=\"26\" srcset=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-300x300.png 300w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-1022x1024.png 1022w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-150x150.png 150w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-768x769.png 768w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334.png 1278w\" sizes=\"(max-width: 26px) 100vw, 26px\" \/>\u00a0 \u00a0<img decoding=\"async\" class=\"alignnone size-medium wp-image-1242\" src=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-300x14.png\" alt=\"\" width=\"300\" height=\"14\" srcset=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-300x14.png 300w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-768x36.png 768w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616.png 900w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p><p><strong>ABSTRACT<\/strong><\/p><p>Purpose<\/p><p>This study examines the relationship between corporate governance mechanisms and the financial performance of listed financial services firms in Nigeria.<\/p><p>Design\/methodology\/approach<\/p><p>The study uses a purposive sampling technique to select 34 companies out of 47 financial companies on NSE and employs panel regression method to obtain the numerical estimates of the coefficients in the model using STATA.<\/p><p>Findings<\/p><p>The findings of this study reveal a significant positive effect of board size (BS) on earnings per share (EPS) of listed financial services firms in Nigeria. Additionally, the study found a negative insignificant relationship between BC with EPS. In the same vain, the study also identifies an adverse effect of the audit committee size (ACS) on EPS of listed financial services firms in Nigeria. Therefore, the study recommends that policies and practices be aligned with global governance practices, as this will bolster investor confidence, strengthen market competitiveness, and facilitate sustainable development in the Nigerian financial sector.<\/p><p>Originality<\/p><p>This study contributes a unique perspective to the literature by examining the specific effect of BS, BC, and ACS on financial performance in the Nigerian financial services sector, using current data and robust panel regression analysis.<\/p><p><strong>\u00a0<\/strong><strong>Keywords:<\/strong><\/p><p>Corporate Governance, Financial Performance, Board size, Board Composition, Board Audit Committee Size.<\/p><p><a href=\"#\"><strong>Received<\/strong>:<\/a> 22 June 2025<\/p><p><a href=\"#\"><strong>Accepted:<\/strong><\/a> 26 July 2025<\/p><p><a href=\"#\"> <strong>Published:<\/strong><\/a> 01 August 2025<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-755a826 elementor-widget elementor-widget-button\" data-id=\"755a826\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2025\/07\/Abdulrazak-Mohammed-ALIYU8.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-left\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file-pdf\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">PDF<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>TITLE:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 DOES CORPORATE GOVERNANCE AFFECT FINANCIAL EARNINGS PER SHARE OF LISTED FINANCIAL SERVICES FIRMS IN NIGERIA \u00a0\u00a0\u00a0AUTHORS:\u00a0 \u00a0 Abdulrazak Mohammed ALIYU, Lucky Onmonya, Yahaya Ahmed ONUMOH, Isa FATIMA, DOI: 10.5281\/zenodo. 16628615 Page:\u00a0 \u00a005-24\u00a0 \u00a0 \u00a0 \u00a0\u00a0\u00a0Vol: 20\u00a0 \u00a0 Issue: 08\u00a0 \u00a0Year: 2025 \u00a0 \u00a0 ABSTRACT Purpose This study &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/seybold-report.com\/index.php\/abdulrazak-mohammed-aliyu\/\"> <span class=\"screen-reader-text\">Abdulrazak Mohammed ALIYU<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"class_list":["post-13566","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - 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