Disclosure, Accountability and Performance: The Case of Ghanaian Banking Industry

Alex Antwi-Adjei; Kong Yusheng; Samuel Asubonteng

Volume 6, Issue 12 , December 2019, , Pages 844-861

  Emerging post-financial crisis research in Africa recently suggest a strong linkage between poor corporate governance and the non-transparency in the financial institutions involved, leading to loss of investor confidence and other ramifying effects. This has reignited the need to progressively re-examine ...  Read More

Internal Control Disclosure, Ethics Disclosure and Earnings Management as Signal to Detect Fraudulent Financial Reporting

Mukhlasin Mukhlasin; Nur Anissa

Volume 5, Issue 6 , June 2018, , Pages 448-460

  The information asymmetry between management and owners raises an opportunistic attitude of management to attach importance to its own interests. In this case, investors need additional information in addition to financial statements as a signal that can reduce information asymmetry. This study aims ...  Read More