Department of Accounting & Finance: Recent submissions

Now showing items 41-60 of 87

The impact of Innovation on the activities of SMEs in the United Kingdom

Adom, Fredrick; Arthur, Clement Lamboi (University of Cape Coast, 2017)

Innovation is widely recognised in business literature and research as a fundamental source of organisational growth. This is more important in small and medium enterprises, which must find a product or service which is ...
The Effects of Financial Innovation on Financial Savings: Evidence From an Economy in Transition

Ansong, Abraham; Marfo-Yiadom, Edward; Ekow-Asmah, Emmanuel (University of Cape Coast, 2011)

The general objective of this research is to establish the effects of financial innovations on financial savings in Ghana for the period 1963 to 2006. Both the perceptual index and M2=M1 that were used as proxies for ...
The Challenges and Prospects of the Commercial Poultry Industry in Ghana: A Synthesis of Literature

Kusi, Lawrence Yaw; Agbeblewu, Senyo; Anim, Isaac Kwadwo; Nyarku, Kwamina Minta (University of Cape Coast, 2015)

Ghana’s poultry sector has been experiencing a steep decline since the year 2000. Many, if not all, the commercial poultry farms that were established in the late 1960s and early 1970s have collapsed and/or are on the ...
Technological Innovations in Banking: User Acceptability and Payment Problems in Ghana: A Case Study of Zenith Bank Ghana Limited

Kusi, Lawrence Yaw; Amin, kwadwo; Nyarku, Kwamena Minta (University of Cape Coast, 2015)

This study sought to uncover technological innovations in banking emphasising user acceptability and payment problems in Ghana, and selected Zenith Bank Ghana Limited as the case study. Questionnaire was the main research ...
Tax Compliance Among Self-Employed in Ghana: Do Demographic Characteristics Matter?

Seidu, Adibura Baba; Asante, Stephen (University of Cape Coast, 2011)

The paper investigates the influence of demographic characteristics, specifically gender, age, marital status and education attainment on tax compliance among selfemployed in Ghana using survey method. A questionnaire ...
Sanctions: Panacea for Income Tax Non-Compliance Among Ghanaian Self-Employed

Seidu, Adibura Baba; Asante, Stephen (University of Cape Coast, 2012)

Income tax from self-employed is very important for governments but compliance among self-employed leaves much to be desired. This study used hypothetical questionnaire to a sample of 380 self-employed in the Accra Metropolis. ...
PRE-RETIREMENT PLANNING AND SATISFACTION OF PROSPECTIVE RETIREES IN THE HOTEL INDUSTRY

Amoah-Mensah, Aborampah; Darkwa, Patrick (University of Cape Coast, 2019)

Generally, studies on retirement planning (preparation) and its influence on satisfaction of prospective retirees do not seem prevalent. Drawing on the process theory of general planning and the role theory, we examine ...
Performance Indictors disclosure in Sustainability Reports – Lessons from Ghanaian large Mining Companies

Arthur, Clement Lamboi; Wu, Junjie; Yago, Milton (University of Cape Coast, 2017)

This study examines the extent of Global Reporting Initiative performance indicators disclosed in Sustainability Reports of mining companies in Ghana to see the content and trend development. Case study approach to 20 ...
Membership of Chinese Farmer Specialized Cooperatives and Direct Subsidies for Farmer Households: A Multi-Province Data Study

Zhang, Jinhua; Wu, Junjie; Simpson, Justine; Arthur, Clement Lamboi (University of Cape Coast, 2019)

The introduction of direct subsidies to farming households and the development of farmer cooperatives has provided two important approaches to China’s twenty-first century food policy challenges. However, research undertaken ...
LEADERSHIP STYLES OF OWNER-MANAGERS AND EMPLOYEES’ PERFORMANCE: THE MODERATING ROLE OF AGE AND EXPERIENCE

Amoah-Mensah, Aborampah; Darkwa, Patrick (University of Cape Coast, 2020)

Drawing on the contingency theory, we investigated the relationship between the leadership style of owner-managers of small sawmills in the Sokoban Wood Village in Kumasi, Ghana. Based on 315 employees from 63 sawmills, ...
Investigating performance indicators disclosure in sustainability reports of large mining companies in Ghana

Arthur, Clement Lamboi; Wu, Junjie; Yago, Milton; Zhang, Jinhua (University of Cape Coast, 2017)

Purpose – The purpose of this study is to examine the degree, contents and trend development of Global Reporting Initiative (GRI) performance indicators disclosed in sustainability reports of large mining companies in ...
IFRS compliance, corporate governance and financial reporting quality of GSE-listed nonfinancial firms

Mbir, Deborah Esi Gyanba; Agyemang, Otuo Serebour; Tackie, George; Abeka, Mac Junior (University of Cape Coast, 2020)

The adoption of International financial reporting standards (IFRS) has been presented in several empirical literature as a factor that could improve the quality of financial reports. However, Ghana has not attained the ...
FROM RURAL BANKS TO URBAN BANKS: WHY DO RURAL BANKS MOVE TO URBAN AREAS IN EMERGING ECONOMIES

Akorsu, Patrick Kwashie; Adu-AsareIdun, Anthony; Addo, Joshua (University of Cape Coast, 2015)

Rural banks in Ghana were originally establish to bring banking services to the door step of the rural communities and also provide financing support to rural industries. However most appear to have relocated to the urban ...
DRIVERS OF TAX COMPLIANCE AMONG SELF-EMPLOYED IN GHANA

Mbilla, Simon Akumbo Eugene; Gatsi, John Gartchie; Arhin, Emmanuel Yaw; Ayimpoya, Redruth Nyaaba (University of Cape Coast, 2018)

Tax revenues are important to government, thus tax authorities ensure tax compliance to provide sufficient revenue for government. This paper therefore investigated the extent to which institutional factors, economic ...
Dividend Policy and Bank Performance in Ghana

Marfo-Yiadom, Edward; Agyei, Samuel kwaku (University of Cape Coast, 2011)

The main thrust of this study is to find out the relationship between dividend policy and performance of banks in Ghana. The study used panel data constructed from the financial statements of 16 commercial banks in Ghana ...
Determinants of the Level of Sustainability Reports of Mining Companies in Ghana

Arthur, Clement Lamboi (University of Cape Coast, 2016)

The aim of the study is to examine the determinants of the level of sustainability report of mining companies in Ghana in the absence of regulatory and statutory requirements. This study hypothesises that the level of ...
Determinants of Internal Audit Effectiveness in Decentralized Local Government Administrative Systems

Marfo-Yiadom, Edward; Tackie, George; Achina, Sampson Oduro (University of Cape Coast, 2016)

This paper examines the determinants of internal audit effectiveness in decentralized local government administrative systems of Ghana. Ghana’s local government system is structured into metropolitan, municipal, and ...
Determinants of Dividend Policy of Banks in Ghana

Marfo-Yiadom, Edward; Agyei, Samuel Kwaku (University of Cape Coast, 2017)

This paper seeks to find the determinants of dividend policy of banks in Ghana. Panel data covering the five-year period 1999 – 2003 were analyzed within the framework of fixed and random effects technique. The results ...
Customers’ Perception of Innovative Banking Products in Cape Coast Metropolis, Ghana

Marfo-Yiadom, Edward; Ansong, Abraham (University of Cape Coast, 2012)

Competition and reforms in Ghana’s financial sector have brought about a lot of innovation into the Ghanaian banking industry. This study explores how innovative banking products are perceived by consumers. The study used ...
Corporate Tax Avoidance Incentives of Banks in Ghana

Agyei, Samuel Kwaku; Marfo-Yiadom, Edward; Ansong, Abraham (University of Cape Coast, 2020)

This study built on the tax avoidance literature in at least two main strands: 1) applying the tax avoidance theories and hypothesis to financial institutions which have been neglected in the empirical literature; and ...

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