Treasury Management Strategies and Bank Performance

Abstract

This study examines the impact of treasury management on the financial performance of Nigerian commercial banks, focusing on how treasury, operational, and credit risk management influence Return on Assets (ROA). Data from twenty-eight commercial banks listed on the Nigerian Exchange Group were analyzed. Findings reveal that credit, operational, and treasury risk management each exert a positive and significant effect on ROA, indicating that banks with stronger risk control frameworks achieve superior performance. The study concludes that effective treasury management is essential for sustaining financial stability and enhancing profitability.

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