Article2012

Corporate governance and disclosure practices of Ghanaian listed companies

Francis Aboagye‐Otchere · Ibrahim Bedi · Teddy Ossei Kwakye

52 citations0/0 files storedJournal of Accounting in Emerging Economies

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1983Separation of Ownership and Control 1997A Survey of Corporate Governance 1986Large Shareholders and Corporate Control 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 1933The Modern Corporation and Private Property 1988Outside directors and CEO turnover 2000The Economic Consequences of Increased Disclosure

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