Tsamenyi, Mathew; Enninful‐Adu, Elsie; Onumah, Joseph - In: Managerial Auditing Journal 22 (2007) 3, pp. 319-334
Purpose – Following previous studies the paper seeks to use disclosure scores to examine corporate governance practices …, dispersion of shareholding, firm size, and leverage influence disclosure practices. Findings – Consistent with findings reported … in studies from other developing countries the study finds that the level of disclosure in Ghana is low. Furthermore …