Board Characteristics and Integrated Reporting Quality of Deposit Money Banks in Nigeria: Moderating Role of Bank Size

Abstract

This study investigated the relationship between board characteristics and integrated reporting quality and how the relationship is moderated by bank size in Nigerian listed Deposit Money Banks (DMBs) from 2016-2025. The research design adopted for the study was ex post facto, secondary data were used and the population of the study which also served as the sample size consisted of 24 listed DMBs. The method of data analysis employed was ordinary least square regression analysis. The findings revealed that board characteristics (F-stat. 5.392 p-value 0.001) have significant positive relationship with integrated reporting quality of listed DMBs in Nigeria; bank size (F-stat. 7.813 p-value 0.000) significantly positively moderated the relationship between board characteristics and integrated reporting quality of listed DMBs in Nigeria. It was thus concluded that board characteristics are significant governance mechanisms coupled with the interaction of banks size that drives integrated reporting quality. It was therefore recommended among others that the management of listed DMBs in Nigeria should encourages their board of directors by investing more resources on their Environmental, Governance and Social (EGS)-compensations, initiatives, digital skill and objectives pursues so as to help sustain the quality of integrated reporting. In addition, management should strategically manage their assets and invest their financial resources more on acquisition of modern technologies and physical assets to ensure the sustainability of their quality integrated reporting.