Association between firm-specific characteristics and levels of disclosure of financial information of rural banks in the Ashanti region of Ghana
Ben A. Agyei-Mensah
This study was conducted to investigate the influence of firm-specific characteristics which include firm size, profitability, debt equity ratio, liquidity and audit firm size on voluntary disclosure level of rural banks in the Ashanti region of Ghana. The research was conducted through detailed analysis of the disclosures of the financial statements of the rural banks for the year 2009. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis which forms the main data analysis. The results indicate that profitability represented by Return on Capital Employed (ROCE) is positively related to the disclosure level, whilst debt equity ratio, liquidity, firm size and audit firm size were insignificantly related to the disclosure level. -- financial accounting ; voluntary disclosure ; IFRS ; rural banks ; Ghana
Year of publication: |
2012
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Authors: | Agyei-Mensah, Ben A. |
Published in: |
Journal of applied finance & banking. - Christchurch, New Zealand : Scientific Press International Limited, ISSN 1792-6599, ZDB-ID 2614242-9. - Vol. 2.2012, 1, p. 69-92
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Subject: | Ghana | Unternehmenspublizität | Corporate disclosure |
Saved in:
freely available
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Classification: | M40 - Accounting and Auditing. General ; M41 - Accounting ; G14 - Information and Market Efficiency; Event Studies |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009539829
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