Business ethics disclosure and corporate governance in Sub-Saharan Africa (SSA)
Purpose: The purpose of this paper is to examine the relationship between business ethics practices disclosure and corporate governance characteristics in Sub-Saharan Africa. Design/methodology/approach: The study uses multiple regression to investigate the association between business ethics disclosure (BED) and corporate governance characteristics in SAA. The study sample is based on 573 non-financial corporations listed on the national stock exchanges of Ghana, Kenya, Nigeria, South Africa and Zimbabwe as of 31 December 2015. Findings: The findings show that corporate governance characteristics (including the proportion of government ownership, board independence and board gender diversity) are positively and significantly related to BED. Originality/value: The study contributes to the limited literature by analyzing the relationship between BED practices and corporate governance characteristics in the sub-Sahara African context, which is significantly different from the Anglo-Saxon world.
Year of publication: |
2020
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Authors: | Waweru, Nelson |
Published in: |
International Journal of Accounting & Information Management. - Emerald, ISSN 1834-7649, ZDB-ID 2406360-5. - Vol. 28.2020, 2 (02.03.), p. 363-387
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Publisher: |
Emerald |
Saved in:
Online Resource
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