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The study scrutinized correlation between electricity production, trade, economic growth, industrialization and carbon dioxide emissions in Ghana. Our study disaggregated trade into export and import to spell out distinctive and individual variable contribution to emissions in Ghana. In an attempt to investigate, the study used time-series data set of World Development Indicators from 1971 to 2014. By means of Autoregressive Distributed Lag (ARDL) cointegrating technique, study established that variables are co-integrated and have long-run equilibrium relationship. Results of long-term effect of explanatory variables on carbon dioxide emissions indicated that 1% each increase of economic growth and industrialization, will cause an increase of emissions by 16.9% and 79% individually whiles each increase of 1% of electricity production, trade exports, trade imports, will cause a decrease in carbon dioxide emissions by 80.3%, 27.7% and 4.1% correspondingly. In the pursuit of carbon emissions' mitigation and achievement of Sustainable Development Goal (SDG) 13, Ghana need to increase electricity production and trade exports.

The adoption of International Financial Reporting Standards (IFRS) by Ghanaian listed firms form the basis of higher accounting quality and reliability of accounting information from IFRS application. Existing literature suggests that the adoption affects the level of accounting quality.The aim of this paper is to examine whether the shift to IFRS minimizes weaknesses in Ghana National Accounting Standards (GNAS) in measuring accounting quality. The paper employs research design metrics of discretional accruals, accrual quality, earnings smoothness, small loss avoidance and price-earnings to compute accounting quality of Ghana Stock Exchange (GSE) firms. The results suggest that accounting quality has improved after the shift to IFRS. This research fills the gap in Ghana level, given that there was no such study. Also, this study gives evidence of improvement in the information environment of GSE capital market after the shift in terms of information quality and accounting comparability.

The adoption of International Financial Reporting Standards (IFRS) by Ghanaian listed firms form the basis of higher accounting quality and reliability of accounting information from IFRS application. Existing literature suggests that the adoption affects the level of accounting quality.The aim of this paper is to examine whether the shift to IFRS minimizes weaknesses in Ghana National Accounting Standards (GNAS) in measuring accounting quality. The paper employs research design metrics of discretional accruals, accrual quality, earnings smoothness, small loss avoidance and price-earnings to compute accounting quality of Ghana Stock Exchange (GSE) firms. The results suggest that accounting quality has improved after the shift to IFRS. This research fills the gap in Ghana level, given that there was no such study. Also, this study gives evidence of improvement in the information environment of GSE capital market after the shift in terms of information quality and accounting comparability.

Global continents, especially Europe, have marked the relevancy of International Financial Reporting Standard (IFRS) adoption since its development by the International Accounting Standard Board (IASB). However, a large number of African countries have not adopted it. This study specifically examines the IFRS adopters and non-adopters of African countries which are explained by both macroeconomic and financial market development factors. The study used binary panel logistic regression for estimation of 38 countries using data from the Global Competitiveness Report for 2015/16-2017/18 of African countries to estimate the extent to which macroeconomic and financial market development factors explain the effective adoption of IFRS in Africa. Findings confirm that the tax rate, quality of national accounting body, and rate of inflation do not influence IFRS adoption in African countries. On average, financial market development indicators significantly increase the likelihood of IFRS adoption in African countries. These studies extend support for prior literature about IFRS adoption determinants. The findings highlight the importance and the need for standardsetters to facilitate IFRS adoption of African countries. This study augments the existing strand of empirical literature by looking at macroeconomic and financial market development perspectives.