Managerial Ownership Structure and Return on Asset of Quoted Consumer firms in Nigeria: Review of the Board Size Moderating Relationship

Dr. Omale Sunday, Dr. Madu Ikemefuna, Dr. Embugus Abraham

Confluence University of Science and technology, Osara, Kogi State , Federal University Gashua, Yobe State, Federal University, Lafia, Nasarawa State

Keywords: Shareholders, Economic Incentives and Equity Capital

Abstract

Managerial ownership is the proportion of shares held by managers of the firm. Objectively, the study find out the effect of managerial ownership on return on asset of quoted consumer goods firms in Nigeria with the moderating effect of board size on managerial ownership and return on asset of quoted consumer goods firms in Nigeria. The population comprised all the 21 quoted consumer goods manufacturing firms in Nigeria while the filtering technique was used to arrive at a sample size of seventeen (17) consumer goods manufacturing firms in Nigeria. The hypotheses were tested using a robust fixed effect regression model after conducting some diagnostics tests. The result shows that managerial ownership has a t-value of 0.32 and a beta coefficient of 0.02, with a p-value of 0.75 which is not significant at all levels of significance because is greater than 5% level of significant. The findings reviewed that an increase in managerial ownership will result in an increase in return on assets of quoted consumer goods manufacturing firms in Nigeria by .02. Therefore, it implies that board size does not significantly moderates the relationship between managerial ownership and return on assets but changes the direction of the relationships.

Published

March, 2025

ISSUE

VOL.5.NO.1

Citation

Dr. Omale Sunday, Dr. Madu Ikemefuna, Dr. Embugus Abraham (March, 2025). Managerial Ownership Structure and Return on Asset of Quoted Consumer firms in Nigeria: Review of the Board Size Moderating Relationship. International Journal of Marketing and Management Sciences,(VOL.5.NO.1), 339 - 358.

APA format

Dr. Omale Sunday, Dr. Madu Ikemefuna, Dr. Embugus Abraham. "Managerial Ownership Structure and Return on Asset of Quoted Consumer firms in Nigeria: Review of the Board Size Moderating Relationship." International Journal of Marketing and Management Sciences, vol. , no. VOL.5.NO.1, March, 2025, pp. 339 - 358.

MLA format

Dr. Omale Sunday, Dr. Madu Ikemefuna, Dr. Embugus Abraham. March, 2025. "Managerial Ownership Structure and Return on Asset of Quoted Consumer firms in Nigeria: Review of the Board Size Moderating Relationship." International Journal of Marketing and Management Sciences , no. VOL.5.NO.1: 339 - 358.

Chicago format

Dr. Omale Sunday, Dr. Madu Ikemefuna, Dr. Embugus Abraham (March, 2025). "Managerial Ownership Structure and Return on Asset of Quoted Consumer firms in Nigeria: Review of the Board Size Moderating Relationship." International Journal of Marketing and Management Sciences, vol. , no. VOL.5.NO.1, pp. 339 - 358.

Harvard format