References
Adebayo, A. A., Adeleke, A. I., & Olanrewaju, A. O. (2019). Income diversification and bank performance in Nigeria. Journal of Economics and Finance, 10(2), 45-53. Adedeji, A. O., &Adedeji, O. A. (2018). Effect of non-interest income on banks’profitability in Nigeria. Journal of Economics, Management and Trade, 21(9), 1-10. Ahamed, M. M. (2017). Asset quality, non-interest income, and bank profitability: Evidence from Indian banks. Economic Modelling, 63, 1–14. Alipour, M., &Pejman, M. E. (2015). The impact of performance measures, leverage and efficiency on market value added: Evidence from Iran. Global Economics and Management Review,20(1), 6-14. AL- Habashneh, A., Naser, I. &Khaled, A. (2023). The impact of Income Diversification on the Stability of Listed Jordanian Commercial Banks during the Covid 19 pandemic. Journal of Applied Economics, 26(1);1-22 Al-Slehat, Z. A. F., &Altameemi, A. F. (2021). The relationship between non-interestrevenue and sustainable growth rate: a case study of commercial banks in Jordan.The Journal of Asian Finance, Economics, and Business, 8(5), 99-108 Al-Tarawneh, A., Abu Khalaf, B. K., & Al Assaf, G. (2017). Non-interest income and financial performance at Jordanian banks. International Journal of Financial Research, 8(1), 166-171. Alubisia, L, B., Githii, W., &Mwangi, M. (2018). Effect of technology based financial innovations on non-interest income of commercial banks in Kenya. European Scientific Journal, 14(7), 337-349. Amahalu, N., Okudo, C. & Ezechukwu, B.(2023); Diversification and financial performance of quoted commercial banks in Nigeria. International Journal of Management Studies & Social Sciences Research, 5(3); 396-406. Amahalu, et al,(2017) Loan Management and Financial Performance of Quoted Deposit Money Banks in Nigeria. The 2017 International Conference on African Entrepreneurship and Innovation for Sustainable Development (AEISD). Ammar, N., &Boughrara, A. (2019). The impact of revenue diversification on bank profitability and risk: Evidence from Middle East and North Africa banking industry. Macroeconomics and Finance in Emerging Market Economies, 12(1), 1–35. Andrzejuk, K. (2019). Non-interest income and profitability in private banking. Evidence from Liechtenstein. International Journal of Synergy and Research, 175-182. Armstrong, D.L (2015). Investment advisory income and financial performance of deposit money banks in Kenya.Business Process Management Journal, 16(3), 420- 435. Babazadeh, M., &Farrokhnejad, F. (2012). Effects of Short-run and Long-run Changes in Foreign Exchange Rates on Banks? Profit. International Journal of Business and Management, 7(17), 70–77. Barros & Sarmento (2014). Exchange Rate Transaction income and Deposit Money Banks in the UK. Journal of International Business and Accounting, 4(3), 34-49 Barrett, C. B., Reardon, T., & Webb, P. (2001). Nonfarm income diversification and household livelihood strategies in rural Africa: Concepts, dynamics, and policy implications. Food Policy, 26(4), 315–331. Beak, S., Yong Lee, K., Wan Lee, J., &Mohanty, S. K. (2018). Diversification in Korean banking business: Is non-interest income a financial saviour? Journal of Emerging Market Finance, 17(2), S299–S326. Benjakik, S. & Habba, B. (2021) Income Diversification and bank performance; Does bank size matter? Empirical Evidence from Africa Banking Sector. Research Journal of Finance &Accounting, 12(16);68-79 Berger, A. N., Iftekhar, H., &Mingming, Z. (2010). The effects of focus versusdiversification on bank performance: Evidence from Chinese banks. Journal of Banking & Finance, 34(7), 1417–1435. Berger, P., &Ofek, E. (1995). Diversification’s effect on firm value. Journal of Financial Economics, 37(1), 39–66. Bian, W., Wang, X., & Sun, Q. (2015). Non-interest Income, Profit, and Risk Efficiencies: Evidence from Commercial Banks in China. Asia-Pacific Journal of Financial Studies, 44, 762–782. Bognárová, K. (2017). Analysis of the relationship between economic value added and market value added. Challenges of the knowledge society. Finance and Accounting, 7, 793- 796 Boyd, J. H., Stanley, L. G., & Hewitt, R. S. (1993). Bank holding company mergers with nonbank financial firms: Effects on the risk of failure. Journal of Banking &Finance, 17(1), 43–63. Brunnermeier, M. K., Dong, G. N., &Palia, D. (2012). Banks’ non-interest income and systemic risk.InAFA 2012 Chicago Meetings Paper. Business dictionary. (2015).http://www.businessdictionary.com/definition/foreign exchange- Forex-or-FX. html Buyuran,B. & Halil, I.(2020); Revenue diversification and bank performance, evidence from Turkey. Journal of Economics, Association of Economic Universities of South and Eastern Europe and the Black Sea Region, 18(1), 7-18. Central Bank of Nigeria. (2014). Framework for the regulation and supervision of domesticsystemically important banks (SIBs) in Nigeria. Chiorazzo, V., Milani, C., &Salvini, F. (2008). Income diversification and bank performance: Evidence from Italian banks. Journal of Financial Services Research, 33(3), 181–203. Chude N. & Chude D. (2023); Relationship between bank diversification and bank performance. International Journal of Advanced Multidisciplinary Research & Studies, 3(3); 45-51. Chu et al (2021) Bank Diversification and Performance; the role of financial stability. Proceedings of the 2021. International Conference on Enterprises.5 (6); 78-89 Dianita, M.& Lasdi B.(2016). The Determinants of Bank Performance and influence of real earning management toward to stock returns. Turkish Journal of Computer and Mathematics Education, 12(8), pp.1640-1646. Damankah, S. B., Anku-Tsede, O., &Amankwaa, A. (2014). Analysis of non-interest income of commercial banks in Ghana. International Journal of Academic Research in Accounting, Finance and Management Sciences, 4(4), 263 –271. Dong, G. (2012). Essays in banking and finance: Securitization, systemic risk and Healthcare reform (Doctoral dissertation, Rutgers University-Graduate School-Newark). Ebong, B. B. (2006). Banking sector reforms: Opportunities and challenges. Union Digest, 10(12), 1-13. Eke, B. O. (2019). The role of income diversification in enhancing financial performance of deposit money banks in Nigeria. Lagos: Nigerian Institute of Finance. Ele, L. E, Ubom B. U&Onwe, B. U. (2024) Non-Interest Income and Financial Performance of Deposit Money Banks in Nigeria. Fulafia Journal of Entrepreneurial Development, 2(2), 142-169. Ellis, F. (2000). Rural Livelihoods and Diversity in Developing Countries. Oxford University Press. Elsas, R., Hackethal, A., &Holzhäuser, M. (2010). The anatomy of bank diversification. Journal of Banking &Finance, 34(6), 1274–1287. Elsas, R., Hackethal, A., &Holzhäuser, M. (2010). The anatomy of bank diversification. Journal of Banking& Finance, 34(6), 1274–1287. Fabozzi, F., Gupta, F., & Markowitz, H. (2002). The legacy of modern portfolio theory. Journal of Investing, 11(3), 7–22. Feldman, R., & Schmidt, J. (1999). Non-interest income: A potential for profits, risk reduction, and some exaggerated claims. Federal Reserve Bank of Minneapolis, Fedgazette. Fredriksson, A., Maresch, D. and Moro, A. (2017). Much ado about nothing? Interest andnon- interest products and services: Their Impact on Small Banks' Margins. Cogent Economics & Finance, 5(1), 1339771. Ghorbani, Z. Hagi, G., Fotros, M. & Sarlak, A (2024) Investigating the Impact of Income Diversification Strategies on Efficiency in Banks Admitted to the Tehran Stock Exchange Between (2011-2021). Environmental Energy and Economic Research, 8(2);2-15 Gichure, K. S. (2015). The relationship between non-interest income and financial performance of commercial banks in Kenya. A research project submitted in partial fulfil