2012
DOI: 10.1108/20421161211229817
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Corporate governance and disclosure practices of Ghanaian listed companies

Abstract: Purpose -The purpose of this study is to further increase the understanding of disclosure practices and the interrelationship between corporate governance (CG) and corporate disclosure (CD) of firms on the Ghana Stock Exchange (GSE). Design/methodology/approach -The study follows the trinary procedure of Aksu and Kosedag and uses Standard & Poor's T&D items in the construction disclosure index. Audit committee (AC) characteristics are the governance attributes. The study used a random effect panel regression a… Show more

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Cited by 33 publications
(18 citation statements)
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“…In line with findings by Hackston and Milne (1996), respondents were of the opinion that environmental committees facilitate environmental reporting by assisting them to comply with the rules and regulations keeping them in their social contract with the society. Thus, governance structures influence EAR (Bae et al, 2018;Coffie et al, 2018;Aboagye-Otchere et al, 2012;Tauringana and Chithambo, 2016;Kolsi, 2017).…”
Section: Discussion Of Findings On Perceived Determinants Of Environmental Reportingmentioning
confidence: 99%
“…In line with findings by Hackston and Milne (1996), respondents were of the opinion that environmental committees facilitate environmental reporting by assisting them to comply with the rules and regulations keeping them in their social contract with the society. Thus, governance structures influence EAR (Bae et al, 2018;Coffie et al, 2018;Aboagye-Otchere et al, 2012;Tauringana and Chithambo, 2016;Kolsi, 2017).…”
Section: Discussion Of Findings On Perceived Determinants Of Environmental Reportingmentioning
confidence: 99%
“…Schwartz and Scott (2003) suggested that regulations smoothen the progress of the efforts of contracting parties to maximize the joint gains (the contractual surplus). Prior studies on disclosures show low levels of disclosures by firms in Ghana and the reasons assigned for this phenomenon are weak regulations (Tsamenyi et al, 2007;Aboagye-Otchere et al, 2012).…”
Section: Introductionmentioning
confidence: 93%
“…In particular, an association has been established between corporate governance mechanisms and the level of voluntary disclosure. For example, the level of voluntary disclosure is higher in companies with the presence of independent directors on their audit committees compared to others (Akhtaruddin and Hasnah, 2010;Bedi and Aboagye-Otchere, 2012;Clemente and Labat, 2009). This finding is robust, holding across regions and countries where there is a possibility that the amount of voluntary information disclosed is affected by profound factors stemming from the underlying institutional ownership and cultural setting.…”
Section: Explanations Of Voluntary Disclosure Practicesmentioning
confidence: 99%
“…However, these studies primarily focussed on the impact of changes in the economic environment on the corporate governance systems of companies. The vast majority of corporate governance studies argued that because of the demarcation of emerging countries in the form of their political and social environment, as well as market growth, companies in this market tend to have weak enforcement of corporate governance systems (Akhtaruddin et al, 2009;Bedi and Aboagye-Otchere, 2012;Belal et al, 2013;Loukil and Yousfi, 2012;Othman and Zeghal, 2009;Siregar and Siagian, 2013;Wolfenzon and Morck, 2005). In Malaysia, Akhtaruddin et al (2009) found that because of the high numbers of family-controlled companies (one of the corporate governance structure issues), the amount of information released in the market is less transparent and more conservative.…”
mentioning
confidence: 99%