Kofi Mintah Oware

Kumasi Technical Univesity · Department of Banking Technology and Finance

Purpose Every aspect of life has been affected by digitization, and the use of digital technologies to deliver banking services has increased significantly. The purpose of this study was to give a thorough review and pinpoint the intellectual framework of the field of research of the digital banking transformation (DBT). Methodology This study emp...

The purpose of the study is to examine whether mandatory CSR reporting affects the disability employment of listed firms and whether a family(non) management firm's perspective matter in the Indian context. From 2009 to 2020, the data set includes 80 firms with 960 firm-year observations, including 783 firm-year observations for family-managed firm...

This article is an attempt to determine the factors that are involved making the stock market behave in a manner consistent with the Adaptive Market Hypothesis (AMH). We have followed the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) methodology to select appropriate articles that meet our research objectives and carri...

The study investigates public sector enterprises' corporate social responsibility expenditure (spent & unspent), firm age and debt financing using signalling theory. The study employed feasible generalized least square (FGLS) and linear regression with panel-correlated standard errors (PCSE) to analyze data from 107 public sector firms with 1060 fi...

This study aims to determine how sustainability reporting disclosures and report format affect company performance in India's mandatory reporting environment. The study employed feasible generalised least square, panel-correlated standard errors and probit regression. The sample size is 80, and the study period is between 2010 and 2020. We find tha...

Background -Purpose: The study explores the factors that influence enterpreneurship development of career professionals in Ghana. Professionals venture into various businesses to supplement revenues from their employment for financial sustainability. This is usually the alternative for employees with varied obligations and responsibilities who need...

The study examines board characteristics, corporate social responsibility (CSR) assurance and social performance disclosure of listed firms before and after mandatory CSR reporting in India. We used the Indian stock market as the testing grounds and applied panel regression and difference-in-differences to analyse 960 firm-year observations between...

Purpose Based on data collected using the purposive sampling technique extracted from a secondary data source, this paper aims to examine the relationship between female directors and firm innovation. The paper also examines the impact of leverage ratios and corporate social responsibility (CSR) expenditure on the association between female directo...

Stakeholders have raised concerns about how business operations affect the environment. Firms have responded through integrated reporting (financial and non-financial), which seeks to provide additional information about firm activities to improve stakeholders’ trust. This study examines the effect of chief executive officer (CEO) duality and board...

This study examines whether mandatory CSR expenditure has the same effect on firm performance after years of implementation. The data set consists of 80 firms with 640 firm-year observations on the Bombay Stock Exchange in India from 2013 to 2020 that practised sustainability reporting. This study used panel regression with random effect & fixed ef...

Purpose There is a growing interest in how firms respond to environmental degradation and societal challenges. Firms respond through their sustainability reports, but assurance of the reports gives confidence to the stakeholders. This study aims to identify the main research development in sustainability assurance which is rising in global studies....

This study examines employee volunteerism's effect in preventing workforce reduction and reducing product quality issues in India. The study used the social identity theory to explore the relationship between employee volunteerism and workforce reduction and product quality issues. A sample size of 800 firm-year observations between 2010 and 2019 w...

Purpose The study aims to examine whether corporate social responsibility (CSR) disclosure does improve debt financing of listed firms with sustainable development agendas coupled with high chief executive officer (CEO) tenure in India. Design/methodology/approach Employing panel regression based on fixed effect and instrumental variable regressio...

Purpose This study examines the effect of gender board characteristics on the choice of sustainability report format in India. A sustainability report covers the environmental and social impacts of firms. It is presented either as an integrated report with the rest of the financial reporting to stakeholders or a separate document (stand-alone) with...

Using the stewardship theory and theory of fear of failure as the underlying theory, the study focuses on investigating CEO characteristics and disability employment of listed firms in India. The study employed descriptive statistics and feasible generalised least square (FGLS) assumption to analyze data from 80 Indian listed firms with 800 firm-ye...

This article uses stakeholder and legitimacy theories to examine CEO characteristics, family-controlled firms and employer-support volunteerism in India. A sample size of 800 firm-year observations between 2010 and 2019 utilizes multivariant regression for data interpretation. Our results suggest that CEO duality is statistically insignificant to i...

This empirical study examines female and male global leaders in the European Union and COVID-19 management in the context of crisis management. This study contributes to the body of knowledge of gender and politics. The study used a sample of 9509 daily (330 monthly) observations between January 2020 and December 2020 inclusive. The study applied m...

Purpose The purpose of this study is to examine the effect of moral and exchange capital of corporate social responsibility (CSR) disclosure on the financial distress likelihood of family management firms in India. Design/methodology/approach The constructed data set (i.e. Morgan Stanley Capital International) and Kinder, Lydenberg and Domini soci...

Purpose: The study aimed to examine factors that improve property tax and tax system for revenue mobilization and accountability. Methodology: The present study of a simple Random sampling technique was for the study with justification that the population is homogeneous. An instrument adapted (Questionnaires) consisting of a five-points-Likert scal...

Financial markets integration has resulted in high interconnectedness among the BRICS stock markets, which minimizes diversification potentials. is has increased investors' interest in the financialization of commodities to minimize their portfolio risks. However, the comovements between these assets do not operate in a vacuum, which requires that...

Globally, tobacco use claims millions of lives every year. This has necessitated policy responses including tax measures aimed at reducing the consumption of tobacco. Nonetheless, opponents of tobacco taxation posit that, it may hurt economic growth. This study, therefore, examines the effect of tobacco taxation on economic growth in 38 African cou...

The study aimed to investigate whether software-based or engineering-based innovation from in-house, outsourced or multinational corporations is in competition or a complement to job employment. Using the Indian stock market as a testing ground, we used canonical correlation analysis and panel regression to analyse 80 sustainability-reporting firms...

Purpose This study aims to use the gender socialization theory, critical mass theory and legitimacy theory to examine the female gender and environmental disclosure of family and non-family-controlled firms in India. Design/methodology/approach A sample size of 783 and 177 firm-year observations for family and non-family-controlled firms, respecti...

Purpose – The purpose of this study is to examine the effect of corporate social responsibility assurance practice (CSRAP) on the financial distress likelihood of listed firms in India. It uses the signalling theory to interpret the relationship among the variables of the study. Design/methodology/approach – The study used the Indian stock market a...

Purpose – There is a current agitation by community leaders, global leaders and society on the morality aspect of corporate social responsibility (CSR) activities of firms. The change in policy raises the question of whether moral capital is affected. Therefore, this study aims to examine whether the shift from voluntary to mandatory reporting incr...

Purpose The purpose of this study is to focus on examining whether third-party assurance (TPA) and mandatory corporate social responsibility reporting (MCSR) matter in the association between philanthropic giving (PHG) and listed firms’ financial performance. Design/methodology/approach Using the Indian stock market as a testing ground, the study...

The study examines the moderating and mediating effect of corporate social responsibility (CSR) disclosure and CSR expenditure on the association between listed firms’ financial performance and gender diversity. There are 80 listed firms with 800 firm-year observations from 2010 to 2019 that qualified for the study using the Indian stock market. Th...

The study examines the moderating and mediating effect of corporate social responsibility (CSR) disclosure and CSR expenditure on the association between listed firms’ financial performance and gender diversity. There are 80 listed firms with 800 firm-year observations from 2010 to 2019 that qualified for the study using the Indian stock market. Th...

The study's purpose examines chief executive officer (CEO) characteristics, sustainability reporting format, and environmental disclosure of listed firms in India. Eight hundred firm‐year observations across India's firms applied panel regression with random effect assumptions and general method of moment. The first findings show that reporting for...

Purpose – The purpose of the study is to examine the effect of corporate social responsibility (CSR) on debt financing (natural logarithm of debt and leverage ratios) of listed firms. Design/methodology/approach – Using content analysis for data extraction, the study examines listed firms on the Bombay Stock Exchange (BSE) from 2010 to 2019 financi...

The study scrutinized correlation between electricity production, trade, economic growth, industrialization and carbon dioxide emissions in Ghana. Our study disaggregated trade into export and import to spell out distinctive and individual variable contribution to emissions in Ghana. In an attempt to investigate, the study used time-series data set...

Purpose The purpose of this study is to investigate family management, financial performance and gender diversity of listed firms. Design/methodology/approach Using the India stock market as a testing ground, this paper used descriptive statistics and panel regression with random effect assumptions in the analysis of 800 firm-year observations bet...

Purpose The purpose of this study is to examine the moderating effect of mandatory corporate social responsibility (CSR) reporting on CSR expenditure and financial performance of listed firms in India. It uses institutional theory to explain the relationship. Design/methodology/approach The study used the Indian stock market as the testing grounds...

Purpose The purpose of this study is to investigate the impact of the choice of an assurance service provider on financial and social performance in an emerging economy. The study also examines whether the chief executive officer’s (CEO) characteristics influence the choice of an assurance service provider. Design/methodology/approach This study us...

Purpose Studies on employee volunteerism have inconsistency in results. This study aims to examine whether employee volunteerism contributes to financial performance, and if employee volunteerism creates community benefit for firm legitimacy. Design/methodology/approach The data covers 80 companies (640 firm-year observations) and uses the Indian...

Purpose Technological innovation (TI) has become a competitive advantage to firm sustainability and survival; however, stakeholders struggle to embrace this revolution. There is a fear that technology innovation leads to massive job loss. Therefore, the purpose of this paper is to investigate TI, employee disability (EDI) and financial performance....

Motivated by institutional theory, this study investigates the effect of mandatory corporate social responsibility policy on the financial distress likelihood and social performance (activity and disclosure) of listed firms. The panel models applied on 800 firm-year observations for the period 2010 to 2019 and used the Indian stock market as a test...

Purpose Corporate social responsibility (CSR) has evolved since the nineteenth century and is becoming mandatory for firms. However, the association between CSR and financial performance remains fluid. The purpose of this paper is to examine the mediating effect of third-party assurance (TPA) and the moderating effect of financial leverage in CSR –...

This study assessed management-supplier relationship practices, benefits and challenges in public procurement of the teaching hospitals in Ghana. Using a purposive non-probability sampling approach, Komfo Anokye teaching hospital was chosen. A survey questionnaire was the main data collection technique and sample size of 55 respondents from both ma...

Due to growing global competition, the mining industry has suffered significant share of losses and the mining industry in Ghana is no exception. Lean operations and maintenance is a widely accepted and adopted approach across many industries and this concept has not been tested in a Ghanaian situation. The Process Maintenance section of the Proces...

Account receivables have been a major problem for most utility service providers especially those still dealing with the post payment method where services are rendered before payment is made. This study assessed risk and debt management practices using Ghana Water Company Ltd (GWCL) as a case study. Both primary data and secondary data were used....

Housing is a basic human need. It underlies human existence by providing shelter and by enhancing social practices and the organization of families. The demand for housing has far exceeded the supply of housing and has resulted in inadequate housing conditions. The aim of the study was to ascertain the factors that influence housing acquisition thr...

The study of innovation is a fast developing area with publication of a number of leading texts relating to developed countries (Brychan et al. 2011). Central to all innovations are people and this is because, ideas from people serve as the basis of innovation. This view is supported by Waenink (2012), who argued that ‘people play an important role...

Information and communication technology has for the last two decades become very popular with major commercial banks in Ghana. Lately, most of the rural banks have also computerized and networked their operations and many more gearing up to be computerized. According to ARB Apex Bank, with the support of Bank of Ghana, they will be embarking on na...