Ellis Kofi Akwaa-Sekyi

Kwame Nkrumah University Of Science and Technology | KNUST · Department of Accounting and Finance

We examine the effect of venture capital investments on health sector growth, using a macro sample data from EVCA (now Invest Europe), World Bank, OECD and Eurostat databases covering 23 EU/EEA countries between 2000 and 2019. We follow the system GLS fixed effect and random effect approach, posit and find evidence that VC healthcare investments an...

Increasing entrepreneurial activities in a country start with an intention that leads to increased innovative activities, wealth creation, industrialization, employment generation, economic growth, and development. This paper examines the effect of attitude towards entrepreneurship, subjective norm, locus of control, entrepreneurial self-efficacy,...

Poor corporate governance practices have been cited as contributory to the 2007 global financial crisis. The chapter explores a qualitative self-regulation approach to address a major risk facing banks using the Basel Committee on Banking Supervision (BCBS) framework of internal controls. The study examines the effect of the qualitative principles...

The African Cup of Nations (AFCON) tournament is the most important sporting event on the continent. It attracts media attention, sponsors, and draws significant global viewership. Organised every two years, it is also considered one of the most difficult to win based on a large qualification pool. Since it was first held in 1957, only 14 countries...

The purpose of this study is to analyze the financing process of professional footballers’ career path using the pecking order theory (POT). POT states that there is no target capital structure and that firms finance their activities in a certain order: first internal sources, debt and equity (that brings external ownership and claims) financing. W...

Abstract Apart from tactics and strategy, identifying the right team characteristics contributes to high team performance. Empirical evidence on the relationship between team characteristics and performance is lacking. This article investigates team characteristics as an essential component of constituting national teams in the context of African C...

There is a dearth of research on factors, which affect the composition of high performing teams in continental tournaments. Given the short time available for managers to prepare national teams for competitions, composing the right team will yield desirable outcomes. The paper traces the history of African Cup of Nations (AFCON) tournament, investi...

The purpose of the study is to determine the career trajectories of nationals of the top five European leagues. The paper investigates the age, transfer value and destinations of players as they progress in their football career. Using archival data on the transfer values of professional footballers from 1989-2015, we adopt a quantitative research...

BANK INTERNAL CONTROLS AND CREDIT RISK IN EUROPE: A QUANTITATIVE APPROACH AKWAA-SEKYI, ELLIS KOFI GALLIZO, JOSÉ LUIS; MORENO, JORDI Category: GV = Accounting and Governance The study investigates whether credit risk can be minimized through internal control mechanisms from European banks perspective. A revised COSO framework is employed to investig...

Purpose: The study purport to investigate the effectiveness of internal control mechanisms, investigate whether evidence of agency problem is found among banks in Europe and determine how internal controls affect credit risk.Design/methodology/approach: Panel data from 91 banks from 23 European Union countries were studied from 2008-2014. Hausman’s...

The study purport to investigate the effectiveness of internal control mechanisms, investigate whether evidence of agency problem is found among banks in Europe and determine how internal controls affect credit risk. Panel data from 82 banks from 23 European Union countries were studied from 2008-2014. Hausman’s specification test suggest the use o...

Purpose: The paper examines the effectiveness of internal control systems, explores the exposure of Spanish banks to the dangers of default as a result of internal control systems and establishes a relationship between internal controls and credit risk. Design/methodology/approach: Quantitative research approach is used to test hypotheses on the re...

The initiation, funding, servicing and monitoring of loans by financial intermediaries has been done without regard to some critical factors which could have averted the likelihood of default. The study aimed at measuring the extent that owner-specific, borrower-specific, loan and lender-specific characteristics could determine the probability of l...

Purpose: The paper examines the effectiveness of internal control systems, explores the exposure of Spanish banks to the dangers of default as a result of internal control systems and establishes a relationship between internal controls and credit risk. Design/Methodology/Approach: Quantitative research approach is used to test hypotheses on the re...

The concept of universal banking is an old phenomenon traceable to the 19th century. Universal banking is defined as a banking system where banks engage in both lending and the underwriting of securities. It is in contrast with specialized banking where banks focus and concentrate on a special line of banking like investment banking (underwriting o...

Most MFIs especially rural banks have performed creditably well in their operations and have contributed a lot towards agricultural development. The study seeks to investigate the impact of micro credit on farming activities but specifically to determine the impact of micro credit on labour employed, working capital, output and income of farmers an...