Article Details
  • Published Online:
    August  2026
  • Product Name:
    The IUP Journal of Bank Management
  • Product Type:
    Article
  • Product Code:
    IJBM010826
  • DOI:
    10.71329/IUPJBM/2026.25.3.5-20
  • Author Name:
    Mustapha Maikudi Abdullahi and Muftau Adeniyi Ijaiya
  • Availability:
    YES
  • Subject/Domain:
    Finance
  • Download Format:
    PDF
  • Pages:
    5-20
Volume 25, Issue 3, July-September 2026
Effect of Digital Financial Innovation on Performance of Deposit Money Banks in Nigeria
Abstract

This study examines how digital financial innovation affects the performance of Nigerian deposit money banks (DMBs), while also considering how economic conditions influence this effect. It uses an ex post facto research design and relies on secondary data from financial statements and annual reports of DMBs, and CBN Statistical Bulletin between 2015 and 2023. The study sample consists of 7 DMBs purposively chosen based on their market capitalization, total assets and digital transaction volumes. The fixed effects regression model with robust standard errors was used for data analysis to provide reliable estimates. The results show that Internet banking exerts a significant and negative effect on bank performance, while mobile banking has a positive insignificant effect on bank performance. The moderating variable and bank size both have positive and significant effects on bank performance. The study concludes that stable macroeconomic conditions improve the effect of digital financial innovation on bank performance in Nigeria. Therefore, the study recommends that banks should focus on sustained and well-planned digital transformation strategies rather than expecting immediate financial returns. Regulators and policymakers should create a stable and supportive macroeconomic environment

Introduction

Globally, the financial services industry has undergone significant transformation, driven largely by technological advancements and the increasing need for innovative banking solutions. Deposit money banks (DMBs), as financial intermediaries, are at the heart of the financial system of any economy, intermediating funds between surplus and deficit units that could contribute to overall economic growth and development (Nicolas et al., 2023; Wiley & Navickas, 2021). However, in recent years, DMBs in Nigeria have witnessed a rapid shift toward digitalization, with mobile and Internet banking emerging as key instruments of digital financial innovation. These innovations are designed to improve service delivery, reduce transaction costs, and enhance operational efficiency.