撒哈拉以南非洲(SSA)的商业道德披露与公司治理

IF 4.3 Q2 MANAGEMENT

International Journal of Accounting and Information Management Pub Date : 2020-03-02 DOI:10.1108/ijaim-07-2019-0091

N. Waweru

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引用次数: 13

摘要

本文的目的是研究撒哈拉以南非洲地区企业伦理实践、信息披露与公司治理特征之间的关系。本研究运用多元回归分析方法探讨了企业道德披露与公司治理特征之间的关系。研究样本基于截至2015年12月31日在加纳、肯尼亚、尼日利亚、南非和津巴布韦国家证券交易所上市的573家非金融公司。研究发现，公司治理特征(包括政府持股比例、董事会独立性和董事会性别多样性)与BED呈显著正相关。本研究通过分析与盎格鲁-撒克逊世界显著不同的撒哈拉以南非洲背景下BED实践与公司治理特征之间的关系，为有限的文献做出了贡献。

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

The purpose of this paper is to examine the relationship between business ethics practices disclosure and corporate governance characteristics in Sub-Saharan Africa.,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.,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.,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.

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来源期刊

International Journal of Accounting and Information Management MANAGEMENT-

CiteScore

7.90

自引率

3.00%

发文量

期刊介绍： The International Journal of Accounting & Information Management focuses on publishing research in accounting, finance, and information management. It specifically emphasizes the interaction between these research areas on an international scale and within both the private and public sectors. The aim of the journal is to bridge the knowledge gap between researchers and practitioners by covering various issues that arise in the field. These include information systems, accounting information management, innovation and technology in accounting, accounting standards and reporting, and capital market efficiency.