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Corporate governance and disclosure practices of Ghanaian listed companies

Author

Listed:
  • Francis Aboagye‐Otchere
  • Ibrahim Bedi
  • Teddy Ossei Kwakye

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 analysis to establish the relationship between CD and CG of 20 listed companies covering a period from 2003‐2007. Findings - The results indicate that although there has been improvement of disclosure practices over the years, the level of disclosure in Ghana is moderate/fair. The study also documents a significant positive relationship between the presence of accounting/finance expert(s) on the ACs and CD practices. Originality/value - In spite of numerous researches on companies on the GSE, this paper is the first in the country that considers the impact of CG characteristics on disclosure practices.

Suggested Citation

  • Francis Aboagye‐Otchere & Ibrahim Bedi & Teddy Ossei Kwakye, 2012. "Corporate governance and disclosure practices of Ghanaian listed companies," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 2(2), pages 140-161, June.
    • Handle: RePEc:eme:jaeepp:20421161211229817
    DOI: 10.1108/20421161211229817
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    Citations

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    Cited by:

    1. Naser-Abdelkareem & Mohammed T. Abusharbeh, 2016. "The Impact of Compliance with Codes of Corporate Governance on Quality of Disclosure: Comparative Study between Palestine and Jordan," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 8(9), pages 215-225, September.
    2. Felix Kwabena Danso & Michael Adusei & Beatrice Sarpong-Danquah & Kwadwo Boateng Prempeh, 2024. "Board expertise diversity and firm performance in sub-Saharan Africa: do firm age and size matter?," Future Business Journal, Springer, vol. 10(1), pages 1-20, December.
    3. Degu Kefale Chanie & Keshav Malhotra & Monika Aggarwal, 2024. "Assessment of financial and social disclosure level of Ethiopian commercial banks," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-11, December.
    4. Muath Abdelqader & Khalil Nimer & Tamer K. Darwish, 2021. "IFRS compliance in GCC countries: Do corporate governance mechanisms make a difference?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(4), pages 411-425, December.

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