Kwara State University
Eunice OLUGANNA
Designation: Lecturer II
Department: Accounting and Finance
| My Publications | ||||||||
|---|---|---|---|---|---|---|---|---|
| S/N | Title | Abstract | Authors | Volume Numbers | Publication Type | Publication Date | Link | |
| 1 | Translation exposure and performance of deposit money banks: Evidence from Nigeria |
The increasing dealing in foreign exchange by commercial banks with foreign subsidiaries expose their performance to the sensitivity of change in real domestic currency. However, studies on the effect of translation exposure on deposit money banks performance in Nigeria are limited. Therefore, this study examined the effect of translation exposure on performance of deposit money banks in Nigeria. This study used ex-post facto research design and utilized panel data using Nonlinear Auto Regressive Distributed Lag (NARDL) model covering a period of sixteen years (2004-2019). The study found out that translation exposure has an asymmetric impact on financial performance for deposit money banks in Nigeria and conclude that translation exposure has appositive and significant effect on performance of deposit money banks in Nigeria. The study recommended that bank managers should encourage periodic assessment of the banks statement of financial position. Keywords: Financial Performance, Translation exposure, Nonlinear ARDL | Oluganna E. | 2 | Malete Journal of Accounting and Finance | 2020-08-09 | ||