This study examines the relationship between compensation management and the financial performance of Access Bank Nigeria Plc over the period 2013–2025. The study adopts an ex post facto research design using secondary data derived from the bank’s audited annual reports. Financial performance is proxied by Return on Assets (ROA), Return on Equity (ROE), and Total Assets, while compensation management is measured using retirement benefit obligations. The empirical analysis employs descriptive statistics, correlation analysis, and ordinary least squares (OLS) regression techniques. Findings reveal a positive and statistically significant relationship between retirement benefits and both ROA and ROE, indicating that improved compensation structures enhance profitability and shareholder value creation. However, the effect of retirement benefits on total assets is positive but statistically insignificant, suggesting limited influence on firm expansion. The study concludes that while compensation management significantly enhances financial performance, its effect on asset growth is weak. It is recommended that banks strengthen their compensation frameworks to enhance employee commitment and long-term financial performance.

• Compensation Management
• ROA