Financial Reporting Disclosure and Performance of Deposit Money Banks in Nigeria

This study examines into the effect of financial reporting disclosure on the performance of deposit money banks in Nigeria. The study employed ex-post facto research design and convenience sampling technique to select five deposit money banks in Nigeria. The secondary data was sourced from the audited financial statement of the banks from 2013 to 2022. The panel regression technique was employed to determine the relationship between financial reporting disclosures and financial performance of deposit money banks in Nigeria Findings from revealed that retained earnings, net cash flow and firm size have positive significant effect on Net Interest margin. Firm size has negative significant effect on Net Interest margin. It also revealed that retained earnings and net cash flow have negative significant effect on earnings per share while intangible asset and firm size has positive significant effect on earnings per share. It is therefore recommended banks are advised to prioritize increasing retained earnings and optimizing net cash flow to improve their net interest margin. It's important to manage intangible assets carefully to reduce their negative impact, possibly by closely examining their acquisition and amortization costs.