Purpose – The purpose of this paper is to assess the suitability of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMES) for small businesses (micro entities and SMEs) in Ghana by assessing their need for the IFRS for SMEs and the appropriateness...

Purpose – The purpose of this paper is to examine the impact of ownership structure and corporate governance on corporate liquidity policy from a developing country perspective, Ghana Stock Exchange (GSE). Design/methodology/approach – The authors adopt multiple regression analysis in...