Tangibility is a critical determinant of firm performance because fixed assets enhance collateral value, support borrowing capacity, and influence operational scalability, particularly in capital-intensive sectors such as banking. This study investigated the effect of a firm's tangibility on the financial performance of Access Bank Nigeria Plc from 2013 to 2025 to assess the effect of tangibility on financial performance, measured by Return on Assets (ROA), Return on Equity (ROE), and Total Assets. The study employed time-series data involving 13 annual observations. Tangibility was measured by the ratio of non-current assets to total assets utilizing an ex-post facto research design. Ordinary Least Squares (OLS) regression and diagnostic tests were conducted to ensure result robustness. The results indicated that the impact of firm tangibility on the financial performance of Access Bank Nigeria Plc is minimal and statistically insignificant. This suggests that the bank’s investment in fixed assets does not lead to increased returns. It is recommended that the bank focuses on maximizing intangible resources, advancing technological skills, and boosting operational effectiveness instead of increasing investments in fixed physical assets.

• Financial Performance