Purpose: The purpose of this paper is to examine the effect of corporate governance and degree of multinational activities (DMAs) on corporate social responsibility disclosures (CSRD) within the context of a developing country. Design/methodology/approach: Using the annual report of 33 listed...

Purpose: This study aims to investigate the effects of international financial reporting standards (IFRS) adoption and firm size on auditors’ fees determination in the Ghanaian financial industry. Design/methodology/approach: The authors use the annual report of 52 listed and non-listed firms...

Purpose: This paper aims to test whether a debt threshold of public debt has any effect on economic growth in Africa. Design/methodology/approach: The authors applied the panel autoregressive distributed models on 38 African countries with annual data from 1970 to 2015. It was established that...

Purpose: This paper aims to investigate how transfer pricing (TP) and earnings management affect tax avoidance of firms in Ghana. Design/methodology/approach: The authors use a panel data set from 2008 to 2015 to further shed light on transfer pricing-tax avoidance nexus by examining the...

Purpose: This paper aims to investigate the effects of audit quality on the cost of capital in Ghana. Design/methodology/approach: Non-financial firms listed on the Ghana Stock Exchange (GSE) as well as non-listed firms from the database of Ghana Club 100 were included in the sample. Series are...

This paper examines how well the capital asset pricing model (CAPM) is able to describe the performance of individual securities listed on Casablanca and Johannesburg Stock Exchanges, Morocco and South Africa respectively. Jensen (1968) methodology is employed in the study. While there is a...