The study looked at how well Nigerian banks use their employees to make money. They tested two ideas: that how well banks use their employees doesn't affect how much money they make, and that the size of a bank doesn't affect how much money it makes either. The study found that using employees efficiently doesn't make a big difference in how much money banks make. Also, the size of a bank doesn't affect how much money it makes. And how much money a bank makes can't be predicted by how well it uses its employees or by its size.