Purpose: The purpose of this paper is to examine differences in determinants of bank profit persistence among Sub-Saharan African (SSA) countries. Design/methodology/approach: Using system generalized method of moments and data from four SSA countries during the period 2006–2012, this study...

Purpose: This paper examines the effect of financial (banking) freedom and market power on bank net interest margins (NIM). Design/methodology/approach: The study uses data from 11 sub-Saharan African countries over the period, 2006-2012, and the system generalized method of moments to assess...

Purpose: This paper aims to examine the effects of financial freedom and competition on bank profitability. Design/methodology/approach: The study uses system generalized method of moments and data from 139 banks across 11 Sub-Saharan African countries during the period 2006-2012. Findings: The...

Purpose – The purpose of this paper is to examine the determinants of the dividend decisions of firms in Sub-Saharan Africa (SSA). Design/methodology/approach – The paper applies a two-step estimation procedure using firm-level panel data for firms in selected SSA countries during the period...

Purpose This study aims to consider the effect of financial (banking) freedom and competition on bank efficiency. Design/methodology/approach With data from 11 Sub-Saharan African countries over the period 2006-2012, the study estimates both competition (market power) and bank cost efficiency...

Purpose – This study seeks to examine the determinants of dividend payout ratios of listed companies in Ghana. Design/methodology/approach – The analyses are performed using data derived from the financial statements of firms listed on the Ghana Stock Exchange during a six‐year period....

Purpose: This study aims to analyze the potential implications of economic freedom and competition for bank stability. Design/methodology/approach: Using system generalized method of moments and data from 139 banks across 11 Sub-Saharan African (SSA) countries during the period 2006–2012,...

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...

Purpose: This paper aims to analyse the implications of globalisation and the adoption of international standards (International Financial Reporting Standards [IFRS]) for accounting information quality. Design/methodology/approach: This paper uses a sample of 329 banks across 29 countries...