This study, which analysed the profitability of 42 reinsurers in Sub-Saharan Africa from 1991 to 2020, revealed that various factors such as gross domestic product, competition (HHI), premium growth, investment performance, underwriting risk, and operational efficiency affect the profitability...

This article examines the effect of institutional quality on the credit growth of Microfinance Institutions (MFIs) in sub-Saharan Africa (SSA). This paper uses a panel dataset of 131 MFIs across 31 SSA countries spanning 2004-2018 and applies the Arellano-Bover/Blundell-Bond two-step Generalized...

The prominent role of financial inclusion in every economy-as it has been widely acknowledged as an enabler to achieving eight out of the 17 Sustainable Development Goals (SDGs) cannot be overemphasized as far as the welfare of individuals is concerned. This study estimates the effects of...

This study compares the quality of Corporate Social Responsibility (CSR) practices and reporting of firms operating in Africa listed in Western economies and firms exclusively listed on the African stock exchange, using the Global Reporting Initiative (GRI) CSR checklist. Interpretive content...

Sub-Saharan Africa (SSA) was colonised for about a century by the British, French and other European countries. Therefore, we examine these forms of colonisation on accounting development in Africa. We use a description-explanatory approach to show how three forms of colonisation have driven the...

As secularism is increasing and religious diversity is regaining momentum worldwide, it is important to understand how systemic religious differences have influenced financial development in Africa. To this end, this study seeks to investigate the impact of religiosity on financial development...

The existing studies on determinants of small and medium enterprises (SMEs) tax compliance behaviour in Sub-Saharan Africa have been criticised on account of limited study scope which compromises generalisation and poor theorisation that have little or no support for the research questions of...

The developing world has become the primary destination for used electrical and electronic equipment (EEE) exported by the developed world, making e-waste management critical. This paper aims to determine the state of e-waste management in Sub-Saharan Africa by critically reviewing the corpus on...

The scope of financial development has been expanding and moving gradually towards a more inclusive development thus attention is gradually shifting to financial inclusion. It is against this background that this study investigates the role of migrants’ remittances on financial inclusion in...

The impact of innovation on every economy cannot be overemphasized. Hence, this study investigates empirically the impact of inward FDI on host firms’ innovation in Nigeria and South Africa using the World Bank Enterprise Survey dataset (WBES). In examining this relationship between FDI and...