ABSTRACT

This study investigates the impact of firm attributes bank size, leverage, capital intensity, operational complexity, and firm age on the financial performance of Nigerian commercial banks from 2018 to 2023. Employing econometric techniques, including regression analysis, on secondary data, the study reveals that bank size and operational complexity positively influence financial performance metrics such as Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin (NIM). Conversely, excessive leverage demonstrates a negative impact, highlighting the risks associated with increased debt. While capital intensity contributes to stability, it may impede growth flexibility. Firm age is positively correlated with financial performance, reflecting established market positions, though potential challenges in innovation exist. These findings contribute to the literature by providing empirical evidence on the determinants of bank performance in Nigeria, offering insights for bank executives, investors, and regulators to optimize strategies and ensure financial stability.