BOARD ATTRIBUTES AND FINANCIAL PERFORMANCE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

The study examines the impact of board attributes and financial performance of industrial goods firms in Nigeria. The population of the study is made up of 13 industrial goods firms in Nigeria out of which 10 industrial listed goods firms were selected as sample of the study. The study covered a period of 10 years from 2014 to 2023. Secondary sources of data were used from the annual reports and the audited reports of the 10 selected industrial goods firms in Nigeria. Correlational research design was employed. The study also, employed descriptive statistics and generalized least square regression analysis to analyse the secondary data collected from the selected firms. Agency theory was used to underpin the study.The findings of the study revealed that board size is positive but insignificant on financial performance. While, board meetings have positive and significant impact on financial performance (ROA) of industrial goods firms in Nigeria. Therefore, the study recommends that, management of industrial goods firms in Nigeria should hold more productive meetings in line with the prescriptions of Nigeria Code of Corporate Governance [NCCG] 2018 as amended.