Provisioning Practices of Nigerian Banks: Examining the Influence of Training Quality of Board Members

This research investigates the impact of the quality of training received by bank board members on income smoothing practices through loan loss provisions in Nigeria. Analysing bank-specific data from 2010 to 2021, it reveals that enhanced incomesmoothing practices correlate with a higher index of first-degree qualifications in business and finance, as well as graduate qualifications from Eduniversal-ranked international business schools. Conversely, the study presents opposing findings regarding graduate qualifications from Eduniversal-ranked domestic institutions and certifications from executive development programmes at Eduniversal-ranked business schools. These findings underscore the beneficial influence of having financially proficient bank board members with pertinent first-degree and graduate qualifications from esteemed foreign business schools on the integrity of financial reporting.