Association between board composition and financial recital of Financial Service Firms listed in the Nigeria Stock Exchange (NSE) (2014-2018) is the main purpose of this paper. Based on annual reports of firms have been used as data source. Tobin’s Q technique has been adapted to examine the data. Regression has been applied on Return on Asset (ROA), and Return on Equity (ROE) as recital indicators. Significant negative influence has been found by board size on Tobin Q. significant positive association has been noticed between positive relationship exists amid board size and Return on Asset. CEO duality and ROA are positively associated with each other.
Significant association present between CEO duality and Tobin Q, and between CEO duality and ROE. This study recommends that properly structured board has a positive impression on financial recital of all listed companies in Nigeria. Independent directors on the board with detach positions between the chief executive officer and the chairman of the board is mandatory for enhancing recital.