Corporate Mergers, Acquisitions and Value Creation of Firms in Nigeria

This study seeks to scrutinize the effect of corporate mergers, acquisition and value creation firms in Nigeria identify areas synergy. The employed secondary data collected from bank’s annual report. covered a period fourteen years, which is divided into pre post-merger periods seven years respectively. adopted panel least square estimation technique other for analysis. finds out that shareholders’ funds earnings per share are significant determining return on asset. Also total asset values statistically pre-merger That profit after tax explaining financial efficiency periods; concludes there was increase periods.