IDEAS home Printed from https://ideas.repec.org/a/spt/apfiba/v2y2012i1f2_1_3.html
   My bibliography  Save this article

Association between firm-specific characteristics and levels of disclosure of financial information of rural banks in the Ashanti region of Ghana

Author

Listed:
  • Ben K. Agyei-Mensah

Abstract

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.

Suggested Citation

  • Ben K. Agyei-Mensah, 2012. "Association between firm-specific characteristics and levels of disclosure of financial information of rural banks in the Ashanti region of Ghana," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 2(1), pages 1-3.
    • Handle: RePEc:spt:apfiba:v:2:y:2012:i:1:f:2_1_3
    as

    Download full text from publisher

    File URL: http://www.scienpress.com/Upload/JAFB%2fVol%202_1_3.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Araniyar C. Isukul & John J. Chizea, 2017. "Corporate Governance Disclosure in Developing Countries: A Comparative Analysis in Nigerian and South African Banks," SAGE Open, , vol. 7(3), pages 21582440177, July.
    2. Joseph Mbawuni, 2019. "Users’ Perception of Financial Reporting Quality in Ghana," Accounting and Finance Research, Sciedu Press, vol. 8(3), pages 187-187, August.
    3. Mbawuni, Joseph, 2018. "Perceived Benefits and Challeges of IFRS Adoption in Ghana: Views of Members of Institute of Chartered Accountants, Ghana (ICAG)," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 9(1), pages 99-114, January.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spt:apfiba:v:2:y:2012:i:1:f:2_1_3. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Eleftherios Spyromitros-Xioufis (email available below). General contact details of provider: http://www.scienpress.com/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.