Corporate Disclosure in the Banking Industry: Evidence from Nigeria

Corporate disclosure is critical to the functioning of an efficient capital market, and all banks in Nigeria are required to hit the mark.

Expanding on some of the themes he explored in his first book, Cash Management and Bank Profitability Under Conditions of Uncertainty, David Isiavwe, Ph.D., examines the disclosures that Nigerian banks make via financial statements, regulatory filings, and in other documents.

His findings are based on a detailed study that assigned disclosure items a sco...