Purpose: This study explores Ghanaian views about accountability discharge by firms and government in the context of the nation's newly discovered oil and gas resources. The research focusses on a range of issues relating to stakeholder interaction, communication flows and the impact of...

Purpose – The paper aims to investigate disclosure practices in the annual reports of Libyan banks in the run‐up to the opening of the nation's first stock exchange. Banks dominate this embryonic market but very little research has examined the extent (or determinants) of transparency...

Purpose – The purpose of this paper is to investigate the views of company executives and investors regarding the signalling impact of dividends in Pakistan. Quantitative research in the area has been scant, but recent large sample evidence suggests a number of noteworthy idiosyncrasies exist...