Dataset on managerial incentives and bank performance: Evidence from Nigerian deposit money banks

Abstract

This study presents a data-set on the influence of managerial incentives on bank performance in selected Deposit Money Banks (DMB) in Nigeria. The use of managerial incentives to align interests of the principal and agent is advocated by agency theorists, but the peculiarity of the banking industry in terms of the role of regulation, capital structure, opacity and complexity of its transactions among others presents a different proposition in corporate governance research. The data collected over a longitudinal period between 2006 and 2016, provide information on specific managerial incentives and financial performance measures. Descriptive and inferential statistics such as correlation, and panel regression analysis estimates are presented. When analysed, the data can be a pointer in determining the unique managerial incentives predictors that could enhance a bank׳s performance. Keywords: CEO remuneration, Managerial incentives, Nigerian deposit money banks, Performance, Corporate governance, Board chairman pay