This research looks at the role of fraud management in the profitability of Nigerian banks (A study of first bank Nigeria plc). The objectives of this study include to ascertain the role of fraud detection and the contribution of fraud investigation in the profitability of Nigerian banks. Ex-post factor research design was adopted for this study because secondary data was used. Data was collected from the bank’s annual report and fact books covering from the period 2006 –2015 However regr...
ABSTRACT The study explores stakeholder engagement practices of organisations in their sustainability practices. Specifically understanding what they do, how they do it, and more importantly why they do things in their stakeholder engagement practices. Certain theories like the stakeholder theory and the legitimacy theory were used. So far theory suggests that firms engage stakeholder in their sustainability practices to justify their (firms') operational existence and a continuation of the s...
ABSTRACT This study explored the management accounting practices among manufacturing firms in the Kumasi Metropolis and examined the impact of its adoption on firm performance. The benefits firms derive from implementing management accounting practices, factors that affected the extent of use of management accounting practices and the relationship between the use of management accounting practices and firm performance are discussed in the study. A questionnaire was administered to 150 manufac...
The conventional accounting practice has been faulted for failing to supply adequate and relevant information required for investment decision making because annual reports lack monetary information on human resources.In order tofill the gaps created by this inadequacy and keep pace with economic reality, a number of organisations in both developing and developed countries such as India, Jordan, Sweden, Denmark, United States and Great Britain have voluntarily, embraced monetary Human R...
ABSTRACT It is believed that the promulgation of the Public Procurement Act has assisted to deal with several problems of procurement in Ghana. Despite the achievements of the reform, it appears the implementation of the procurement Act is faced with many challenges. This study sought to examine the prospects and challenges of the public procurement Act in Ghana with much focus on the East Mamprusi District Assembly (EMDA). In conducting the study, the researcher adopted purposive sampling te...
ABSTRACT Rural banks have been vulnerable to high loan default, which led to 23 of them becoming distressed in 1999. It is for this reason that the research was conducted into the credit management practices of rural banks. The study explored the credit management practices of two rural banks in the Greater Accra Region to identify the inherent weaknesses in the credit delivery processes that contribute to repayment difficulties and recommend measures for improvement. A sample size of two hun...
ABSTRACT The study examined the financial performance of GCB Bank Limited from 2006 to 2015 using financial ratios and indicators. Annual data from financial reports and statements were employed from Ghana stock exchange on the internet to compute all performance indicators and ratios. The major financial ratios that was used to assess GCB Bank for the period was profitability and efficiency ratios, portfolio quality ratios, liquidity ratios, capital adequacy ratio. The results showed that GC...
ABSTRACT This thesis examines the interactive effect of persistence in earnings and earnings management on stock returns. It employs both firm and macro-level data comprising of 39,490 listed firms from 1995 to 2013 across 45 countries. By employing different methodologies and estimation techniques on each research objective, the study provides the following empirical evidence: first, there is the presence of strong earnings persistence and a relatively low speed of adjustment. On the determi...
ABSTRACT The main aim of the study is to determine the effects of Corporate Governance on efficiency and productivity performance of insurance firms in Ghana. The study employed a panel data of fourteen (14) life insurers and fifteen (15) non-life insurers to assess the efficiency and productivity of insurers in Ghana between the years from 2005 to 2014. Apart from the static efficiency measure, the study assessed the dynamic productivity of the insurance firms by using the Cost Malmquist Ind...
ABSTRACT This study seeks to examine the nexus between board diversity and intellectual capital(IC) on risk and return of banks in Ghana. Board diversity is proxy by the nationality of the board of directors of banks in Ghana, Intellectual capital by Value Added Intellectual Coefficient (VAIC) and risk and return by Z-score and return of assets (ROA) respectively. Data is collected from the annual report of twenty-nine (29) universal banks in Ghana between the years 2000 to 2015. Panel regres...
ABSTRACT The purpose of the study was to assess the customer service practices in United Bank of Africa (UBA) using Tanoso Branch as a case study. A survey was used to gather information from a sample of 100 individuals analysed into 20 staff and 80 customers of UBA bank. The researcher used convenience sampling strategy to select members to be included in the sample frame. And collected primary data for the study through questionnaires and interviews. From the study, a link between satisfact...
ABSTRACT This study investigates the determinants of tax morale. It examines the effect of tax knowledge, perceived fairness, religiosity, national pride and financial satisfaction on tax morale. With a sample of prospective taxpayers drawn from the regular student population of the University of Ghana, the study analyses the hypothesised relationships using the partial least square structural equation modelling technique. The results show that religiosity, national pride and perceived fairne...
ABSTRACT Given the growing levels of corporations through international trade and the significant changes global economies have seen over the last few years have resulted in significant changes in business operations world over. Prominent among such changes the financial sector has witness is the adoption of International Financial Reporting Standards (IFRS). The purpose of the study was to examine the extent of compliance with IFRS by Ghanaian companies, its association with auditor switchin...
ABSTRACT This research aims to examine the influence of internal audit on effective corporate governance in SOEs in Ghana. A questionnaire was used to collect data and was distributed to the 100 top senior level officials and internal audit department of the SOE sectors. The regression model that was used in this study was five dependent variables: internal audit independence; proficiency and due professional care; nature of work; quality assurance and improvement program; and managing the in...
ABSTRACT This research thesis sought to find out the factors influencing the stock prices in the Ghana Stock Exchange. The independent variables were gross domestic product, inflation, dividend policy, and trading volume. A descriptive survey method was used in this study. The target population was the 61 firms that are listed at the GSE. The study used secondary data obtained from annual reports and financial statements of the firms listed in GSE found at the Capital Markets Authority (CMA) ...