ABSTRACT The study analysis shareholders’ economic value added (EVA) as a performance measure of selected listed Banks in Ghana to provide evidence about its ability as a measure compared to conventional accounting ratios: return on equity (ROE), return on assets (ROA) and earning per share (EPS). To achieve this, EVA of listed banks on the Ghana Stock Exchange was compared with traditional accounting ratio...
ABSTRACT The purpose of the present research was to explore the impact of organizational culture on the job satisfaction and employees’ commitment in the University. Data for the study was collected through self-administered questionnaire at the University. The sample size consisted of 80 employees from different department at the University of Education. The findings of this study show the existence of a clear link between employees’ job satisfaction and organizational culture in both ...
ABSTRACT A former South African Minister of Finance, Trevor Manuel stated that the obligation to pay one’s fair share of taxes as and when they fall due is part of the new morality which democratic governance must inculcate in every South African. He accepted that tax evasion and fraud are among the most insidious forms of criminality that plague the South African society and that millions of Rand are diverted every day from the fiscus by tax criminals (Oberho...
ABSTRACT The purpose of the study was to investigate the prevalence and adherence to food taboos associated with pregnancy in the Kasoa-Zongo community. The study employed descriptive cross-sectional survey, specifically, mixed-methods and combination of purposive, snowballing, and convenience sampling methods were used to select 106 respondents for the study. Structured questionnaires, with both closed- and open-ended items were used for data collection and analysed using SPSS version 20 b...
ABSTRACT Canonical finance theory holds that capital should move to the assets with the greater risk premium. Does foreign direct investment (FDI) move to countries with a higher country risk premia? We address this question in this study. We proxied country risk premium as the difference between the equity risk premium of an Africa country and the equity risk premium of US, sovereign bond spread and we measured foreign direct investment as the foreign inflows scaled by gross domesti...
ABSTRACT The evolution of accounting theory has led to the development of ways to improve corporate reporting with the aim to make corporate reports more transparent and user friendly to all stakeholders. The main objective of the study was to determine the development of Integrated Reporting (IR) in Ghana, among practicing accountants. The study adopted the qualitative research approac...
ABSTRACT The study was to investigate the impact of microfinance institutions in the livelihood of women using Sinapi Aba Trust, in Central Market and Bantama sub metro in the Ashanti region. The researcher gathered the data through the use of questionnaires and interviews. Questionnaires were given to women who could read and write to fill. Interviews were conducted with some staff of the MFI about the organization and the performance of Microfinance Scheme. A sample of forty of them was i...
ABSTRACT Credit risk and liquidity risk management practices have become very critical for efficient operations and survival of banks. This is because they have the tendency to affect the core existence of banks (profitability). However, the impact of credit risk and liquidity risk on the performance of banks is yet to be fully explored in Ghana. The recent takeover of UT bank Ltd and Capital bank Ltd by GCB bank Ltd; where issues of insolvency were cited by BoG as reason for the takeove...
ABSTRACT Merger is where two or more companies decide to combine their activities and to organize a common control of the assets. This study focused on investigating whether mergers are viable options for raising capital for banks to finance their operations, improve their performance and expand their capacity into new areas. The main objective of this study is to assess merger as a financing option to develop the Rural and Communit...
ABSTRACT The study was designed to examine the contribution of Kakum Rural Bank (KRB) to poverty reduction in the Komenda-Edina-Eguafo-Abrem Municipality. All the four agencies of the KRB in the KEEA municipality were included in the study. The purposive, quota and systematic sampling techniques were used to draw 384 respondents, made up of staff and customers of Kakum Rural Bank, for the study. Structured qu...
ABSTRACT The role of SMEs in the development of any nation cannot be overemphasised. Yet their growth into bigger firms is often beset with many challenges. This study sought to examine the perception of business owners about the effect of bookkeeping on the growth of small and medium-scale enterprises (SMEs) in the Cape Coast Metropolis. The study employed the quantitative research metho...
ABSTRACT The issue of leadership has being a major concern to any surviving institution. Thus the progress and success of every institution is highly depends on the kind of quality leadership styles put in place. This study sought to investigate women HODs leadership experienced in the second cycle institutions in the Kumasi metropolis. The study employed the use of descriptive method of research. A sample size of 60 was used for the study and this was carried out using purposive sampling t...
ABSTRACT The study is on the topic “Evaluation of Revenue mobilization strategies of metropolitan, municipal and district Assemblies in Ghana. The case of Accra Metropolitan Assembly”. The study set out to discover other revenue sources that are not being explored by the Assembly, what strategies are adopted for revenue collection and accounting standards. Finally, the study considered the contribution of internally generated fund. The sample was made up o...
ABSTRACT The study recognizes the fact that both public and private sectors in the formal economy need the relevant human resource to ensure growth and development of the economy of Ghana. Any significant disparities in earnings between these two sectors for workers of identical productivity-related characteristics have the potential effect of denying the low paying sector of the quality labour it would need. Using data from the fourth Ghana Living Standard Survey, it was revealed ...
ABSTRACT Repeat borrowing is essential for long term financial sustainability of Microfinance Institutions (MFIs). This long term financial sustainability is threatened by high client exit, that is, premature termination of the borrowing relationship. In view of the above, the purpose of this study is to investigate the reasons for clients exit and to determine the factors that influence the length of the MFI-client borrowing relationship. A duration model (semiparametric model) is us...