Purpose: The purpose of this study is to investigate the influence of board characteristics on firms’ investment decisions. Design Methodology Approach: The study used data sourced from annual reports of firms listed on the Ghana Stock Exchange from 2014 to 2018. Descriptive analysis was...

Systemic financial institutions¿ corporate governance features : comparative insights / Iustina Boitan, Bucharest University of Economic Studies (ASE), Romania -- Equilibrium in corporate governance : effects in developing countries / SONIA MARCOS, University of Burgos, Spain -- Financial...

Purpose – The purpose of this study is to increase our understanding of the impact of corporate governance factors on the disclosure of internal control information by firms in Ghana. Design/methodology/approach – A data set from 110 firms in Ghana for the year ending of 2013 was used. Each...

This paper studied the financial accountability and internal control practices of societies within the Kumasi Diocese of the Methodist church. A questionnaire survey was used to collect the data from 86 societies out of the 115 (75%) of the Kumasi Diocese. Secondary data was collected from...

This paper presents an exploratory study using survey data collected at two universities in South Korea and China to analyze students' opinions when a university in a non-English speaking country adopts English as the default language of its Web site homepage. The results show that Chinese...

This study investigated the influence of firm-specific characteristics which include proportion of Non-Executive Directors, ownership concentration, firm size, profitability, debt equity ratio, liquidity and leverage on the extent and quality of financial ratios disclosed by firms listed on the...