Department of Accounting and Finance
Recent Submissions
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The culpability of accounting practice in promoting bribery and corruption in developing countries
(Article)Bribery and corruption are increasing in the developing countries. It has been estimated that some $400 billion of bribe is paid to political elite in developing countries. Such huge amounts of money cannot be successfully ... -
Personalisation of power, neoliberalism and the production of corruption
(Article)This paper utilises a political lens in considering the cause for the production of corruption and the role of political leadership. Specifically, the notion of personalisation of power as advocated by Slater (2003) is ... -
Is the impact of social distancing on coronavirus growth rates effective across different settings? A non-parametric and local regression approach to test and compare the‘doubling rate
(Preprint)Epidemiologists use mathematical models to predict epidemic trends, and these results are inherently uncertain when parameters are unknown or changing. In other contexts, such as climate, modellers use multi-model ensembles ... -
CEO reputation, quality management and environmental innovation: the roles of stakeholder pressure and resource commitment
(Article)In this paper, we examine how and when chief executive offers’ (CEOs’) reputation enhances environmental innovation by considering quality management as a mediating mechanism of this relationship. In addition, we introduce ... -
Developing entrepreneurship in Africa: investigating critical resource challenges
(Article)Purpose – By drawing upon institutional theory, the purpose of this paper is to investigate the role of four critical resources (credit, electricity, contract enforcement and political governance) in explaining the ... -
Reflecting on Micro Finance in Poverty Reduction
(Article)Development policy has increasingly shifted towards expanding financial services to the poorer sections of the population following the Grameen Bank success. In spite of this and other micro finance success stories, the ... -
Microfinance and Necessity Entrepreneurship: The Ghanaian Experience
(Book chapter)Microfinance which refers to the issuance of microloans and the delivery of other related financial services to mostly necessity entrepreneurs has remained a major developmental tool across the developing world. With its ... -
Impact of central bank independence, transparency and institutional quality on foreign equity portfolio allocation: a cross-country analysis
(Article)In this study, we analyse the effects of central bank independence (CBI) and central bank transparency (CBT) and their interactions with institutional quality on foreign equity portfolio inflows. Employing a dataset from ... -
Managerial Resilience and Performance: A Human Capital Approach
(Conference)Managerial resilience is a strategic resource within the contingencies of organizing in small businesses. In this regard, the notion of resilient human capital has come to dominate the contemporary discourse on the ... -
Tax compliance cost and international trade in Africa
(Conference)International trade in Africa could be one of the antidotes to the precarious poverty and economic deficiency in which the continent finds itself. An outward orientation towards international trade opens the continent to ... -
The Drivers of Product Innovation in Africa
(Conference)African firms have made some significant progress in product innovation through human capital development and firm competitiveness. However, these firms need to continuously focus on talent hunting and development as well ... -
The nexus between technology absorption and firm growth in Africa: A resource-based perspective
(Conference)By drawing upon the Resource-Based View (RBV) theory, this study investigates the effects of human capital, credit, and electricity on technology absorption among firms in Africa. The technological absorption index for 40 ... -
Designing a Pro-poor Credit Risk Management System for Financial Inclusion: An Empirical Analysis
(Conference)Purpose –By drawing upon the institutional theory, the purpose of this study is to investigate the adoption of pro-poor credit risk management techniques by microfinance institutions (MFIs) in Ghana to promote a financially ... -
Does Managerial Training have any impact on the performance of MSE Managers? Empirical evidence from Ghana
(Conference)Adopting the human capital theory as a lens, this study investigates the impact of managerial training on the performance of the managers of Micro and Small Enterprises (MSEs) in Ghana. The study uses primary data collected ... -
FNGOs and financial inclusion: investigating the impact of microcredit on employment growth in Ghana
(Article)Financial non-governmental organizations (FNGOs) are regulated microfinance institutions that operate with a social welfare logic in the delivery of microcredit to the financially excluded in Ghana. The microcredit is ... -
Investigating the drivers of product innovation in emerging markets: The African perspective
(Article)African firms have made significant progress in product innovation over the past decade through human capital development efforts and firm competitiveness. Undoubtedly, both human capital development and firm competitiveness ... -
Modified Brownian motion approach to modeling returns distribution
(Article)An innovative extension of Geometric Brownian Motion model is developed by incorporating a weighting factor and a stochastic function modelled as a mixture of power and trigonometric functions. Simulations based on this ... -
Modelling and forecasting the kurtosis and returns distributions of financial markets: irrational fractional Brownian motion model approach
(Article)This paper reports a new methodology and results on the forecast of the numerical value of the fat tail(s) in asset returns distributions using the irrational fractional Brownian motion model. Optimal model parameter values ... -
Does institutional logic matter in microfinance delivery? An empirical study of microfinance clients
(Article)Purpose – From an institutional theory perspective, the purpose of this paper is to investigate the combined impact of financial capital (microcredit) and human capital development (entrepreneurship training) delivered by ...
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