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Abstract
The inability of firms in the financial services sector to comply with the mandate of Central Bank of Nigeria (CBN) to disclose customer complaints in annual reports has undermined the confidence that key stakeholders have in banks. Consequently this study aimed to investigate non-performing loan ratio, share price and employee efficiency as compliance determinants of disclosure of customer service complaints. Twelve (12) deposit money banks quoted on the Nigerian Exchange were sampled from 2011 to 2021. Binary logistic regression analysis was used to test the hypotheses of the study which showed that; non-performing loan ratio has a negative insignificant effect, share price has a significant and positive effect and employee efficiency significantly and negatively impact the disclosure of customer service complaints in annual reports. It was concluded that disclosure was more likely when a company could afford to do so, to reduce agency costs and when employees were more efficient. It was recommended that relevant agencies should consider generating a modified disclosure format that could encourage smaller banks to disclose as much as they can. It was also recommended that banks should invest more resources in recruiting, training and maintaining employees that would provide more value for money and serve customers better.