International records / OpenAlex research

Accounting Implications of Risk Management Practices on Financial Stability of Commercial Banks in Nigeria

This study examined the accounting implications of risk management practices on the financial stability of listed deposit money banks in Nigeria. Specifically, the study investigated the relationship between risk disclosure index, operational risk, market risk, and financial stability indicators such as profitability, liquidity, and solvency positions. It also assessed the moderating effect of accounting implications on the relationship between risk management and financial stability. The study adopted an ex-post facto research design using secondary data obtained from the annual reports of th…