References
Abdullah, A & Ismail, K. N. (2015). Hedging activities information and risk management committee effectiveness: Malaysian evidence. Australian Journal of Basic and Applied Sciences, 9(37), 211 – 219. Abdullah, H. S. B., Janor, H., Hamid, M. A., & Yatim, P. (2017). The effect of enterprise risk management on firm value: Evidence from Malaysian technology. Jurnal Pengurusan, 49(2017), 3-11. Abubakar, A. H., Ado, A. B., Mohamed, M. I., & Mustapha, U. A. (2018). The effect of risk management committee attributes and board financial knowledge on the financial performance of listed banks in Nigeria. American International Journal of Business Management, 1(2), 07-13. Aebi, V., Sabato, G., & Schmid, M. (2012). Risk management, corporate governance, and bank performance in the financial crisis. Journal of Banking & Finance, 36(12), 3213-3226. Agubata, N. S., Igbru,O. & Udezo, N. O. (2021). Effect of corporate governance on financial risk disclosure of banks in Nigeria. International Journal of Innovative Social Sciences & Humanities Research 9(4):136-145. Ahmed, H. A., Abdullahi, B. A., Mohamed, I. M., & Umar, A. M. (2018). The effect of risk management committee attributes and board financial knowledge on the financial performance of listed banks in Nigeria. American International Journal of Business Management, 1(5), 7 – 13. Alawattegama, K. K. (2018). The effect of enterprise risk management (ERM) on firm performance: Evidence from the diversified industry of Sri Lanka. Journal of Management Research, 10(1), 75 – 93. Andersson, P., & Wallgren, F. M. (2018). Board gender diversity and firm financial performance. Unpublished Master thesis submitted to the Department of Business Administration, JÖNKÖPING University, Jönköping International Business School, Sweden. Anton, S. G. (2018). The impact of enterprise risk management on firm value: Empirical evidence from Romanian non-financial firms. Inzinerine Ekonomika-Engineering Economics, 29(2), 151–157. Araoye, F. E., & Olatunji, T. E. (2019). Board meetings and financial performance of insurance companies in Nigeria. European Journal of Accounting, Auditing and Finance Research, 7(9), 1-16. Bahamid, R. A., & Doh, S. I. (2017). A review of risk management process in construction projects of developing countries. IOP Conf. Series. Materials Science and Engineering, 271: 1-8. Choi, I. (2013). When do companies need a board-level risk management committee? Private Sector Opinion; no 31. International Finance Corporation, Washington, DC @ World Bank. http://hdl.handle.net/10986/17018. Chou, T. K., & Buchdadi, A. D. (2017). Independent board, audit committee, risk committee, the meeting attendance level and its impact on the performance: A study of listed banks in Indonesia. International Journal of Business Administration, 8(3), 24-36. Das, P. K. (2017). Impact of return on capital employed on company performance: An introspection in India. Saudi Journal of Business and Management Studies, 2(9), 848- 853. Elamer, A. A., & Benyazid, I. (2018). The impact of risk committee on financial performance of UK financial institutions. International Journal of Accounting and Finance, Forthcoming, 1–30. Eluyela, D. F., Akintimehin, O. O., Okere, W., Ozordi, E., Osuma, G. O., Ilogho, S. O., & Oladipo, O. A. (2018). Board meeting frequency and firm performance: examining the nexus in Nigeria deposit money banks. Elsevier Heliyon 4(2018), 1-14. Huse, M., & Solberg, A. G. (2006).gender related boardroom dynamics: How female make and can make contributions on corporate boards. Female in Management Review, 21(2), 113- Ibrahim, M. F., Okika, N. P., Yunusa, I., & Janada, A. (2020). Risk management committee size, independence, expertise and financial performance of listed insurance firms in Nigeria. International Journal of Research and Innovation in Social Science, 4(5), 313 – 320. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360. Kibiya, M. U., Che-Ahmad, A., & Amran, N. A. (2016). Audit committee independence, financial expertise, share ownership and financial reporting quality: Further evidence from Nigeria. International Journal of Economics and Financial Issues, 6(7S), 125-131. Mashonganyika, T. B. (2015). The relationship between corporate governance and firm performance in South Africa. An unpublished Master thesis submitted to the University of Murtala, S., Ibrahim, M., Lawal, S. & Abdullahi, B. B. (2018). Capital structure and return on capital employed of construction companies in Nigeria. African Journal of Accounting, Auditing and Finance, 6(1), 1–20. Odubuasi, A. C., Ighosewe, F. E., & Ofor, N.T. (2022). Enterprise risk management and banks’ financial performance: evidence from West African Countries. International Journal of Research and Innovation in Social Science, VI(1), 268-272. Odubuasi, A. C., Obi, A. V., & Osuagwu, B. O, (2021). Effect of risk management committee and enterprise risk management on performance of banks in Nigeria. JETMASE, 3(1), 222- Odubuasi, A. C, Ofor, N. T., & Ilechukwu, F. U. (2022). Enterprise risk management, risk committee, and earnings capacity of African banks: A comparative approach. Modern Economy, 13: 51-68. Odubuasi, A. C., Ofor, N. T., & Okoye, P. V. (2020). Risk management committee attributes and financial performance: empirical evidence from Nigeria banks. Journal of Accounting, Business and Social Sciences, 3(3), 106-115. Oghenekaro, I., Ikilidih, N. J., & Agari, E. P. (2023). Corporate risk management disclosures and financial performance of listed deposit money banks in Nigeria. IIARD International Journal of Banking and Finance Research, 9(4), 53-77 Omondi, M. M., & Muturi, W. (2013). Factors affecting the financial performance of listed companies at the Nairobi securities exchange in Kenya. Research Journal of Finance and Accounting, 4(15), 99 – 105. Onyali, C. I., & Okerekeoti, C. U. (2018) Board heterogeneity and corporate performance of firms in Nigeria. International Journal of Academic Research in Accounting, Finance and Management Sciences 8(3), 103-117. Oyedokun, G. O. (2019). Board characteristics and financial performance of commercial banks in Nigeria. Accounting and Taxation Review, 3(2), 31-48. Pearce, J. A., & Zahra, S. A. (1992). Board composition from a strategic contingency perspective. Journal of Management Studies, 29(4), 411-438. Ramlee, R., & Ahmad, N. (2015). Panel data analysis on the effect of establishing the enterprise risk management on firms’ performances. Proceedings of 4th European Business Research Conference 9-10 April, Imperial College, London, UK. Sanda, A. U., Garba, T., & Mikailu, A. S. (2011). Board independence and firm financial performance: Evidence from Nigeria. AERC Research Paper 213, African Economic Research Consortium, Nairobi. Yahaya, O. A., & Ogwiji, J. (2021). Risk committee traits and profitability of Nigerian banking sector. Accounting, Finance and Management: text and Applications, 1-14. https://www.researchgate.net/publication/351915803. Zemzem, A., & Kacem, O. (2014). Risk management, board characteristics and performance in the Tunisian lending institutions. International Journal of Finance & Banking Studies, 3(1), 186-200.