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Business ethics disclosure and corporate governance in Sub-Saharan Africa (SSA)

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  • Nelson Waweru

Abstract

Purpose - The purpose of this paper is to examine the relationship between business ethics practices disclosure and corporate governance characteristics in Sub-Saharan Africa. Design/methodology/approach - The study uses multiple regression to investigate the association between business ethics disclosure (BED) and corporate governance characteristics in SAA. The study sample is based on 573 non-financial corporations listed on the national stock exchanges of Ghana, Kenya, Nigeria, South Africa and Zimbabwe as of 31 December 2015. Findings - The findings show that corporate governance characteristics (including the proportion of government ownership, board independence and board gender diversity) are positively and significantly related to BED. Originality/value - The study contributes to the limited literature by analyzing the relationship between BED practices and corporate governance characteristics in the sub-Sahara African context, which is significantly different from the Anglo-Saxon world.

Suggested Citation

  • Nelson Waweru, 2020. "Business ethics disclosure and corporate governance in Sub-Saharan Africa (SSA)," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 28(2), pages 363-387, March.
    • Handle: RePEc:eme:ijaimp:ijaim-07-2019-0091
    DOI: 10.1108/IJAIM-07-2019-0091
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    Citations

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    Cited by:

    1. Muhammad Imran Khan & Muhammad Ghous & Muhammad Jabbar & A. Hanif & N. Ramzan, 2023. "Risk And Executives Compensation: An Industry-Wise Analysis Of Pakistan Non-Financial Sectors," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), vol. 12(2), pages 87-92.
    2. Peter Kwarteng & Kingsley Opoku Appiah & Joseph Akadeagre Agana & Newman Amaning, 2024. "Effect of corporate governance mechanisms on corporate strategy for listed firms in Sub-Saharan Africa (SSA)," SN Business & Economics, Springer, vol. 4(6), pages 1-39, June.

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