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

Kód výsledku v 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>

Výsledek na webu

<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

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2018

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

PEFnet 2017: Proceedings

ISBN

978-80-7509-555-8

ISSN

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e-ISSN

neuvedeno

Počet stran výsledku

9

Strana od-do

156-164

Název nakladatele

Mendelova univerzita v Brně

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

30. 11. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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