Mohammed Amidu

• PhD
• Professor at University of Ghana

This article focused on the informal settlements and the effect of the COVID-19 pandemic on vulnerable populations using a data set that covers many countries. We sample 47 cross-country data and employ political ecology and economic contagion to empirically respond to two related questions: What is the impact of pandemics on informal settlement dw...

This paper investigates the implications of human behaviour and government support for the quality of life of vulnerable populations during the Covid-19 pandemic. We sample 2,697 households and employ the COM-B model, theory of economic contagion, and information asymmetry to empirically respond to the following research questions: What is the leve...

This study aims to investigate the relationship between earnings management, tax avoidance, and stock returns across different economic regions in the world. We used firm-level secondary data of selected listed firms from regions namely Europe, North America, Afro-Asia, Australia and South America, consisting of 39,490 non-financial listed firms sp...

We examine the relationship between natural resource rents, bank credit, and infrastructure quality in Sub-Saharan Africa. We consider total natural resources rents and specific rents from extractive industries—oil, gas, and mineral resources—in our analysis. We employ instrumental variables, fixed effects, and dynamic panel data estimations in our...

Over two decades ago, Dominique Strauss-Kahn, a former president of the International Monetary Fund (IMF), writing the Preface to the book titled “The Taxation of Petroleum and Minerals: Principles, Problems and Practice” edited by Philip Daniel, Michael Keen, and Charles McPherson (2010) observed

Taxation is a systematic process that includes policy, law, and administration. Tax administration encompasses assessment, collection, and enforcement of taxes legally due to the state. The tax systems of every country are made up of, on the one hand, the tax laws, and, on the other hand, the administrative structures or mechanisms or systems for t...

This study explores the interaction between globalization and institutional quality in the context of natural resource management. Data is analyzed from 37 African countries spanning a 21-year period (2000–2020) using System GMM. We examine three key variables: globalization, institutional quality, and natural resource management. The findings indi...

Natural resource endowments and their association with poor economic performance have been likened to a curse. We ask whether natural resources are inimical to peace. In this chapter, we examine the implications of natural resource exploitation for sustainable peace. Use data from the recently available Global Peace Index scores to estimate models...

African nations grapple with balancing socio-economic growth and environmental preservation amid resource extraction. Taxation is advocated for revenue and environmental control. However, corruption poses a significant hurdle among duty bearers and citizens. Using a multidimensional regression strategy, this research explores corruption’s interplay...

The challenges faced by several African countries in the twenty-first century is closely linked to the management of their natural resources and the need to balance socio-economic development with environmental sustainability. Activities of the extractive sector and related industries have often had negative impacts on the environment, exacerbating...

Natural resources are either a blessing or a curse, depending on how they are managed. In this chapter, we discuss how the taxation of natural resources can foster broad-based development in African countries by assembling and critically analysing the existing literature. First, we provide an overview of the taxation of natural resources in Africa...

The continent of Africa is endowed with abundant natural resources but faces significant challenges in sustainably managing these resources while addressing the growing threats of climate change and socioeconomic disparities. Thus, this study investigates how natural resource depletion affects climate change induced vulnerability and income inequal...

This research examines the nexus between environmental tax, carbon emission, and female economic inclusion. The study employs a quantitative research method, utilizing the Generalized method of moments (GMM) on a dataset of 65 countries from the period 1994 to 2020. The research finds that environmental tax has a significant negative effect on carb...

Even though Environmental tax policy impacts inequality theoretically, empirical studies remain scanty not only in the context of volumes and the estimation approaches but are also focused on selected advanced countries, communities, households, and emerging countries, the neglect of the global or big picture effect, which is essential for measurin...

Background : The COVID-19 pandemic has rapidly spread across the world, infecting millions, and causing economic disruption on an unprecedented scale. While everyone is affected by the COVID-19 pandemic, vulnerable communities are at the greatest risk. This study aims to examine the relationship between digital financial services (DFS), gender, and...

The high capital-intensive nature of oil and gas firms, coupled with the high price volatility of their prices necessitates continuous financial planning and forecasting, since they are the most effective tools of financial policy. Financial planning helps oil and gas firms formulate policies which help in the management of resources even in the mi...

Background : The COVID-19 pandemic has rapidly spread across the world, infecting millions and causing economic disruption on an unprecedented scale. While everyone is affected by the COVID-19 pandemic, vulnerable communities are at the greatest risk. The objective of this study is to examine the relationship between digital financial services (DFS...

This paper analyses how cross-border banking and pricing mechanisms of banks affect financial inclusion in Africa. Specifically, we first examine the effect of cross-border banking on bank pricing behaviour. The study also examines the effect of bank pricing behaviour on inclusive finance. Finally, we analyse how sensitive financial inclusion is to...

The scale, scope, and effects of the 2008 global financial crisis revealed several lapses in the regulatory, corporate governance, and operational strategies of banks. Understanding the changes and recent trends in global banking is essential for appraising the policy and practical strategies of future banking in Africa and other developing regions...

This study examines financial inclusion in Sub-Saharan Africa, with focus on the role of monetary policy and banks’ pricing behaviour. Using a sample of 330 banks operating in 29 Sub-Saharan African countries, we test the following hypotheses. First, loan price increases when monetary policy is contracted and bank prices reduce when general price l...

This chapter seeks to investigate the inclusive development implications of banking services in Sub-Saharan Africa; employing panel data for 47 economies over the period 2000–2017. Using a suite of panel estimation strategies, the study tests the hypothesis that the banking sector promotes inclusive development, especially in economies where corrup...

This paper examines the impact of financial literacy and financial inclusion on stock market participation in Ghana. It employs a sample of 1,966 respondents across the 10 regions of Ghana for the year 2018. We employ biprobit models to estimate the influence of financial literacy on financial inclusion, while robust probit models are used to indep...

The paper investigates the implications of international migrant remittances and monetary policy for banking sector development using a sample of 35 African countries over an eighteen-year period, 1996-2013. We provide additional insight by examining the complex interlocking of three key variables that are important for regulators: remittances, mon...

This paper examines how financial literacy affects the relationship between financial inclusion and livelihood activities of people in Ghana. The empirical approach is conducted in two stages: first, to overcome the problem of self-selection and the attendant endogeneity problem, a biprobit model is employed to explore the relationship between fina...

Twenty (20) yearling west African dwarf goats were used in a study to determine the effects of some browse plants and a supplement diet on the chemical composition and some quality attributes of meat obtained from the goats The experiment lasted for 63 days after an adjustment period of 7 days, the goats were served water ad Libitum. Gmelina (T1),...

This article examines the livelihood activities of households who are financially included and participate in the stock market. We sample 1,966 households in Ghana and employ two stage least squares and robust probit regression analysis to test the relationship of interest. We find the following results: First, financial inclusion significantly imp...

This paper examines how bank pricing behaviour affects the relationship between financial inclusion and livelihood activities using a sample of households that covers many regions of Ghana. The empirical approach is conducted in two stages: first, we employ a biprobit model to explore the relationship between financial inclusion and individual live...

This study analyses the implications of cross-border banking (CBB) and institutional quality (IQ) for bank competition in Africa. We apply a two-step estimation procedure using bank-level panel data for 29 African countries. In step one, the Boone indicator and the Lerner index are used to gauge bank competition in a given country in Africa. In the...

Purpose This study aims to analyze the potential implications of economic freedom and competition for bank stability. Design/methodology/approach Using system generalized method of moments and data from 139 banks across 11 Sub-Saharan African (SSA) countries during the period 2006–2012, this study considers whether the degree of economic freedom a...

This book covers all the principles and practice of taxation in Ghana. The book is current and straight to the point, devoid of any technical tax jargons. The cases and exercises at the end of each chapter capture the applications of the principles. Some of the cases are quite lengthy; particularly the style of examiners, the objective is to expose...

Migration is often viewed negatively because of the homelessness, city congestion, and other ills it has often been tagged with. But, 'Every coin has a flipside'. Using data from the Ghana Living Standard Survey (Round 6), this study explores how remittances sent by migrants promote access to and usage of a broad range of financial services. We emp...

Purpose This paper examines the effect of financial (banking) freedom and market power on bank net interest margins (NIM). Design/methodology/approach The study uses data from 11 sub-Saharan African countries over the period, 2006-2012, and the system generalized method of moments to assess how financial freedom affects the relationship between ma...

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Purpose This paper analyses the implications of globalization and the adoption of international standards (IFRS) for accounting information quality. Design/methodology/approach It employs a sample of 329 banks across 29 countries leading up to and beyond the implementation of IFRS to test for two related hypotheses. Findings First, banks finan...

Purpose This paper aims to investigate how transfer pricing (TP) and earnings management affect tax avoidance of firms in Ghana. Design/methodology/approach The authors use a panel data set from 2008 to 2015 to further shed light on transfer pricing-tax avoidance nexus by examining the complex interaction of three key variables: transfer pricing...

This book presents a holistic exploration of the banking systems in Africa. Considering the central role that banks play in most developing countries and the vastly different trends and challenges they face, the book provides a crucial understanding of the specific environments in which banks operate. It addresses specific banking issues relevant t...

Purpose This paper aims to examine the effects of financial freedom and competition on bank profitability. Design/methodology/approach The study uses system generalized method of moments and data from 139 banks across 11 Sub-Saharan African countries during the period 2006-2012. Findings The results of the study show that higher market power (les...

Purpose This paper seeks to investigate the effects of audit quality on the cost of capital in Ghana. Design/methodology/approach We sample from non-financial firms listed on the Ghana Stock Exchange (GSE) as well as non-listed firms from the database of Ghana Club 100. Series are yearly, covering a sample of 40 firms during the six-year period,...

Increased financial innovation is changing the role of financial markets in the global economy. This research provides a comprehensive literature review on the work done so far on the role financial markets play in building a safe and enduring world, and on the basis of the review, builds a research framework for assessing the link between finance...

The financial inclusion revolution is on. In this paper, we survey the new and expanding research on financial inclusion and the link between inclusive financial development and economic growth. We examine existing work on the conceptualisation, definition and measurement of financial inclusion, plus a description of the trends. We summarise the ev...

Purpose The purpose of this paper is to examine differences in determinants of bank profit persistence among Sub-Saharan African (SSA) countries. Design/methodology/approach Using system generalized method of moments and data from four SSA countries during the period 2006–2012, this study considers differences in determinants of bank profit pers...

Purpose Because of the paucity of empirical research on firm-level capabilities of firms for effective customer involvement, the purpose of this study is to evaluate service firms’ capacity to coopt customers to enhance the innovativeness and firm performance relationship. This study conceptualizes involvement capabilities of service firms as a st...

The paper employs the multipurpose nature of mobile telephony to investigate its welfare implications using a large sample of households in Ghana. We use seemingly unrelated probit and instrumental variable procedure to test for two related issues: First, we investigate whether mobile telephony promotes pro-poor development by helping households to...

Purpose This study aims to consider the effect of financial (banking) freedom and competition on bank efficiency. Design/methodology/approach With data from 11 Sub-Saharan African countries over the period 2006-2012, the study estimates both competition (market power) and bank cost efficiency using the same stochastic frontier framework. Subsequ...

This work takes a comprehensive look at the monetary policy and stock market dynamics from the African perspective, using five indicators namely; S&P global equity indices, inflation rate, money and quasi growth (M2), real interest rate and GDP growth in a panel VAR model. The panel VAR approach addresses the endogeneity problem by allowing the end...

The paper analyses the implications of revenue diversification and cross-border banking for risk and return. We sample 320 banks across 29 African countries and employ System GMM estimator as a methodological approach to shed further light on the diversification-stability nexus by examining the complex interaction between three key variables: cross...

p>This paper investigates the implications of market power and funding strategics for bank-interest margins, using a sample of 978 banks in 55 emerging and developing countries over an eight-year period. 2000- 2007. We provide additional insight by examining the complex interlocking of three key variable? that arc important for regulators: the degr...

This paper analyses the implications of internal corporate governance mechanisms for accounting information quality which uses discretionary accrual as a proxy. The empirical research is based on a sample of 20 non-financial institutions listed on the Ghana stock exchange (GSE) for an 11-year period, 2003 to 2013. The results show that the operatio...

Despite the increasing interests in internal audit function (IAF) due to its ability in enhancing the monitoring capability of corporate governance (CG); and its possible impact on earnings management (EM) in the developed world, there is still dearth of literature on IAF in CG and EM in the developing world, with none on Ghana hence the need fo...

This paper analyses the implications of earnings management and corporate tax avoidance on the value of firm. Using a sample of non-financial firms listed on the Ghana Stock Exchange over a period of ten years (2003-2012), The study focuses on two pertinent issues: first, it analyses the relationship between earnings management (EM) and corporate t...

Purpose – This paper aims to investigate the implications of earnings management for funding and diversification strategy within the context of developing and emerging economies. Design/methodology/approach – The authors raise two issues pertinent to bank earnings management: first, whether there is evidence of earnings management of banks in the...

This paper analyses the effects of executive compensation and ownership structure on loan quality of banks. The study uses a panel data on 26 Ghanaian banks over the period, 2003–2011. Using a dynamic panel model, estimations are made using the Generalized Method of Moments. The results show that management is efficient when director shareholding i...

This paper analyses the profit persistence of African banking sector, focusing on the role of the level of competition and banks earnings management. We apply Markov chain to analyse the extent and mobility of profit persistence, dynamic auto regressive model to assess the speed of convergence and the quantile regression technique to examine the de...

This paper assesses the competitive environments of SSA banks with the view of analysing whether banks with market power profit from monetary policy. It employsvarious specifications of Lerner index as a measure of market power for 264 banks across 24 SSA countries. Tightening of monetary policy, high credit risk, risk aversion, and the high labour...

This article analyses the broad determinants of bank lending in Sub-Saharan Africa (SSA) using both micro-bank and macro-country level data of 264 banks across 24 SSA countries. The core finding is that the structure of banking markets influences credit delivery in SSA in an environment where the financial sector is reformed and banks are allowed t...

Purpose – The purpose of this paper is to examine the determinants of the dividend decisions of firms in Sub-Saharan Africa (SSA). Design/methodology/approach – The paper applies a two-step estimation procedure using firm-level panel data for firms in selected SSA countries during the period from 1997 to 2007. In the first step the paper employs a...

Purpose- The purpose of this paper is to examine the determinants of the dividend decisions of firms in Sub-Saharan Africa (SSA) Design/methodology/approach - We apply a two-step estimation procedure using firm-level panel data for firms in selected SSA countries during the period from 1997 to 2007. In the first step we employ a probit model to es...

Using a sample of 330 banks in 29 African countries, this paper investigates the importance of globalization and institutional quality for bank competition. The results suggest that competition increased in the period of 2002-2005, before decreasing somewhat between 2006 and 2007 and increasing again thereafter. Globalisation enhances bank competit...

This paper analyses the profit persistence of African banking sector, focusing on the role of the level of competition and banks earnings management. We apply Markov chain to analyse the extent and mobility of profit persistence, dynamic auto regressive model to assess the speed of convergence and the quantile regression technique to examine the de...

This paper analyses the extent to which the level of bank competition influences monetary policy transmission. Using a large panel dataset of 978 banks from 55 countries, and employing the Lerner index model as a measure of market structure, our results show that an increase in banking sector competition weakens the effectiveness of monetary policy...

This paper investigates how the level of competition affects diversification and stability using a sample of 978 banks in 55 emerging and developing countries over an eight year period 2000-2007. We shed further light on the competition-stability nexus by examining the complex interaction between three key variables: the degree of bank market power...

This paper investigates the implications of market power and funding strategies for bank-interest margins, using a sample of 978 banks in 55 emerging and developing countries over an eight-year period, 2000–2007. We provide additional insight by examining the complex interlocking of three key variables that are important for regulators: the degree...

Does competition improve bank insolvency risk through a revenue diversification channel and what are the drivers that underlie diversification? Using a panel dataset of 978 banks, H-statistic and the Lerner index as measures of the degree of competition in the banking sector, and employing three stage least squares (3sls) estimation techniques, we...