International records / OpenAlex research

Treasury Management and Banks Performance in Nigeria

This study investigates the relationship between treasury management strategies and bank performance in Nigeria, focusing specifically on deposit money banks from 2015 to 2024. The study adopts a quantitative approach, using descriptive statistics. The Random Effect Model (REM) was employed to analyse the panel data. The empirical results indicate that treasury risk management has a negative and statistically significant effect on ROA, suggesting that higher treasury risk exposure may reduce asset returns. In contrast, both operational risk management and credit risk management have positive a…