¹Egbuhuzor, Celestine Anayo,² Wokeh, Promise Ikechi

^1,2 Department of Accounting Ignatius Ajuru University of Education, Rivers State, Nigeria.

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ABSTRACT

This study examined the effect of firm size on the financial performance of listed deposit money banks in Nigeria. The research design utilized was the ex-post facto research design. The population of this study consist of all listed deposit money banks in Nigeria which stands at thirteen (13), as listed in the Nigeria stock exchange in 2020. The sample size of thirteen (13) was arrived at using the census sampling procedure where the entire sample size was selected for the study. Multiply regression analysis was used to analyse the data collected with the aid of STATA 12. The study revealed that there is no significant effect of firm size as measure in (total asset and total revenue) on financial performance of listed deposit money banks in Nigeria. The study therefore, recommended that assets management is very crucial in the management of listed deposit money banks, therefore, should be encouraged so as to identify those assets that are ideal and not effective.

KEYWORDS:

Firm Size, Total Assets, Revenue, Net Profit Margin, Return on Assets, Financial Performance

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VOlUME 01 ISSUE 01 APRIL 2022