Corporate compliance with international financial reporting standards of listed banking financial institutions in Ghana

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F18%3A43913705" target="_blank" >RIV/62156489:43110/18:43913705 - isvavai.cz</a>
Result on the web
<a href="http://pefnet.mendelu.cz/wcd/w-rek-pefnet/pefnet17_fin.pdf" target="_blank" >http://pefnet.mendelu.cz/wcd/w-rek-pefnet/pefnet17_fin.pdf</a>
DOI - Digital Object Identifier
—

Result language
angličtina
Original language name
Corporate compliance with international financial reporting standards of listed banking financial institutions in Ghana
Original language description
This study aims to investigate the extent of compliance with International Financial Reporting Standards (IFRS) disclosure requirements and also to examine the association between five firm-specific characteristics with the level of compliance of banks listed on the Ghana Stock Exchange. The five firm-specific characteristics are profitability, leverage, size, multiple listing and auditor type. The study uses secondary data which were obtained from annual financial statements of six listed banks covering the period 2010 to 2014. The findings of the paper showed an overall mean of 83.7% compliance with only profitability and firm size showing a positive significant relationship with the level of compliance. In line with the findings, the study recommends strict regular monitoring by the regulatory bodies to ensure that preparers of the financial statement comply fully with the standards. The study contributes to the literature on financial reporting in Ghana.
Czech name
—
Czech description
—

Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Similar results(10)