ABSTRACT

This dissertation investigates the relation between Corporate Covernance and discretionary loan

loss provision of Nigerian Deposit Money Bank, using institutional shareholding, managerial

ownership, board size and audit committee size to proxy for Corporate Covernances and

Discretionary Loan Loss Provision was used as dependent variable. The relation was tested using

OLS Multiple Regression for 10 years during the period 2007-2016 and based on correlation

research design. Empirical result indicates that managerial ownership, audit committee and

institutional shareholders are posively related, but board size is     negatively related with

discretionary loan loss provision. Next to this, findings indicate that it can be expected that an

increase in the percentage of shares held by managerial ownership and moderate board size and

audit committee will reduce manipulating loan losses. Overall, this study concludes that

institutional shareho