PurposeThis work aims to analyze and observe the trends in the literature on corporate governance and disclosure. The study presents bibliometric analyses from the Scopus database for the period 1991–2020.Design/methodology/approachA bibliometric analysis is conducted on 1,697 studies on corporate governance and disclosure across several countries. The articles were assessed and visualized with Vosviewer based on the authors, sources and countries with the highest publication rate, journals with the most published research and highly cited articles and authors.FindingsThe analyses provide a comprehensive outlook of the field, and the results show the dominance of documents on corporate governance and disclosure in 2020. The results have been discussed with avenues for further research.Originality/valueThis paper focuses on corporate governance and disclosure research from the Scopus database to highlight the extensive and somewhat ignored areas in extant literature. This would aid upcoming researchers in identifying scholars in the field when exploring future research avenues to close ensuing gaps.

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PurposeThis study provides the critical masses (thresholds) at which the positive incidence of finance and economic growth will be dampened by the negative effects of income inequality and poverty on energy consumption in Sub-Saharan Africa for policy direction.Design/methodology/approachThe study employed the two steps systems GMM estimator for 41 countries in Africa from 2005–2020.FindingsThe study found that for finance to maintain a positive effect on energy consumption per capita, the critical thresholds for the income inequality indicators (Atkinson coefficient, Gini index and the Palma ratio) should not exceed 0.681, 0.582 and 5.991, respectively. Similarly, for economic growth (GDP per capita growth) to maintain a positive effect on energy consumption per capita, the critical thresholds for the income inequality indicators (Atkinson coefficient, Gini index and the Palma ratio) should not exceed 0.669, 0.568 and 6.110, respectively. On the poverty level in Sub-Saharan Africa, the study reports that the poverty headcount ratios (hc$144ppp2011, hc$186ppp2011 and hc$250ppp2005) should not exceed 7.342, 28.278 and 129.332, respectively for financial development to maintain a positive effect on energy consumption per capita. The study also confirms the positive nexus between access to finance (financial development) and energy consumption per capita, with the attending adverse effect on CO2 emissions inescapable. The findings of this study make it evidently clear, for policy recommendation that finance is at the micro-foundation of economic growth, income inequality and poverty alleviation. However, a maximum threshold of income inequality and poverty headcount ratios as indicated in this study must be maintained to attain the full positive ramifications of financial development and economic growth on energy consumption in Sub-Saharan Africa.Originality/valueThe originality of this study is found in the computation of the threshold and net effects of poverty and income inequality in economic growth through the conditional and unconditional effects of finance.

Purpose Amid growing stakeholder needs, this study aims to assess the effect of boardroom characteristics on the disclosure of forward-looking information by listed firms on the Ghana stock exchange (GSE). Further, it investigates the mediating role of firm size in the relationship between boardroom characteristics and forward-looking information disclosure (FLID). Design/methodology/approach Using data from the annual reports of a sample of firms on the GSE in 2019 and multiple regression analysis, the effect of boardroom characteristics on the disclosure of forward-looking information is ascertained. Findings The results depict that board gender diversity, i.e. female representation on the board, is positive and significantly related to firms’ disclosure levels on the GSE. Similarly, board independence and auditor type have a positive and significant relationship with FLID, whereas profitability and financial leverage do not affect disclosure levels. The further analysis depicts that the relationship between board size and FLID is mediated by firm size. Practical implications This study’s findings would aid management, market regulators and investors in Ghana and other developing contexts assess mechanisms that would increase FLID among firms to satisfy stakeholders. Originality/value This paper focuses on the extent of FLID after the setbacks and subsequent rejuvenation of Ghana’s financial and nonfinancial system. Specifically, this paper adds to the few studies on the African continent that examined the influence of boardroom characteristics on FLID.

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