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The Institutionalization of Board Features and Ownership Structure on the Accuracy of Financial Reporting for Registered Customer Yields: Evidence from the Ghanaian Economy

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  • Edward Domina Attafuah, PhD

    (Senior Accounting Assistant, University Health Service, University for Development Studies, Senior Tutor- New Life College)

  • Michael Kwakye, PhD Student

    (Universidad Empresarial de Costa Rica, Senior Tutor- University of Cape Coast, Code – Zenith Campus, Accra)

Abstract

The article looked at the evaluation of ownership structure and board features on the accuracy of financial reporting for registered customer products in Ghana. A correlational research design was used in the study. The population of this profound study comprise 20 customer products registered on the Ghanaian stock market as at December 2022. The study employed a purposive sampling strategy. Twelve (12) people make up the sample size. The investigation was conducted between 2011 and 2022. Because the observations include both time series and cross-sectional units, panel data were employed in this investigation. Panel multiple regressions are the result. Findings show that a registered firm’s financial reporting accuracy is positively impacted by board size, as well as foreign ownership, and management rights, although only marginally and statistically.

Suggested Citation

  • Edward Domina Attafuah, PhD & Michael Kwakye, PhD Student, 2024. "The Institutionalization of Board Features and Ownership Structure on the Accuracy of Financial Reporting for Registered Customer Yields: Evidence from the Ghanaian Economy," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 11(2), pages 188-201, February.
    • Handle: RePEc:bjc:journl:v:11:y:2024:i:2:p:188-201
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