ABSTRACT Knowledge and utilisation of e-banking facilities by customers of financial institutions have attracted increasing attention in both the developed and developing world due to importance of e-banking in influencing faster business activities. This study examined the knowledge and utilisation of ebanking facilities in 3 branches of the National Investment Bank, Central Region of Ghana. The branches are Cape ...
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 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 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 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 Tax planning is increasingly becoming an area of interest to many organizations including banks due to the potential benefits that firms and shareholders could derive from it. The problem militating against tax planning is the agency cost and other non-tax costs associated with it. To mitigate the agency problem between shareholders and managers, shareholders rely on corporate governance mechanisms in ensuring ...
ABSTRACT The study sought to assess the role of auditors in fraud detection and prevention focussing on Mutual Fund in the Kumasi Metropolis (MFs-K). The study, specifically, sought to achieve the following objectives, to identify the factors that cause fraud in the Mutual Funds, to determine the role of external and internal auditors in fraud detection and prevention in the Mutual Funds and to examine how auditors can detect and prevent fraud. Data was collected from respondents with a wel...
ABSTRACT Public financial management concerns the efficiency and effectiveness of the use of public resources based on approved budgets. The purpose of this study was to assess the influence of public financial management and service delivery at the local government level using Ejura Sekyedumase Municipal Assembly in the Ashanti region of Ghana as a case. The specific objectives were to establish the relationship between policy based budgeting and servic...
Abstract Cash is the most valuable and liquid asset to Deposit Money Banks used to earn profit by issuing out loans facilities to customers. Misuse of cash holding by majority shareholders led to deterioration in the financial performance of the Deposit Money Banks in Nigeria. This study assesses the impact of equity investor protection on the financial performance of Deposit Money Banks in Nigeria. The data for the study was extracted from annual reports and accounts of six sampled Deposit M...
ABSTRACTEffective corporate governance practices in an organization guaranteed that its resources are managed in a manner that will lead to a better performance. The management of working capital is such a resource that effective corporate governance has an effect since when a business does not manage its liquidity well; it will have cash shortages and as a result experience problems paying its obligations when they fall due. Towards this end, the research pursued to examines the impact of Co...
ABSTRACT The study examines the impact of financial performance on the executive compensation of listed firms in the Nigerian banking and construction industries using ex-post facto research design.10 years data were extracted from the annual reports and accounts of 8 banks and 7 construction firms. The data collected were analysed using descriptive statistics and regression analysis. The study found no significant link between financial performance and executive compensation of banks...
ABSTRACTThis study examines the effect of accountability and transparency on public expenditure management and internally generated revenue in Adamawa State Local Governments. The Population of this study is the entire twenty one (21) local governments councils in Adamawa state, out of which a sample of 14 local governments were drawn using stratified random sampling technique. The study used both primary and secondary data. Panel regression techniques and Structural Equation Model (SEM) a...
Abstract xCompanies Board of directors have been largely criticized for the decline in shareholders’ wealth and corporate failure all over the world, they have been in the spotlight for the fraud cases that had resulted in the failure of major corporations, such as Enron and WorldCom. This study examines the effect of corporate governance on the dividend policy of listed Nigerian deposit money banks. The study utilized documentary data collected from annual reports and accounts of the ...
ABSTRACTThis study examines the impact of corporate board attributes on capital structure of listed food products companies in Nigeria. The study utilized documentary data collected from factbook as well as annual reports and accounts of the sampled companies for the period 2002 to 2013. Panel data methodology was employed for the analysis of the data, therefore ordinary least square (OLS) and fixed effect techniques were applied to estimate the model developed. The panel data help to expl...
Abstract This study examines the impact of Board Characteristics on Corporate Social Responsibility Disclosure of listed food product firms in Nigeria over the period 2005-2014. A Sample of six firms out of eleven food product firms listed on the floor of Nigerian Stock Exchange was studied. The study made use of secondary data generated from Annual Reports and Accounts of the sampled firms and the Nigerian Stock Exchange Fact book. The data was analyzed by means of descriptive statistics,...