Business ethics disclosure and corporate governance in Sub-Saharan Africa (SSA)
International Journal of Accounting & Information Management
ISSN: 1834-7649
Article publication date: 4 March 2020
Issue publication date: 11 April 2020
Abstract
Purpose
The purpose of this paper is to examine the relationship between business ethics practices disclosure and corporate governance characteristics in Sub-Saharan Africa.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
Keywords
Citation
Waweru, N. (2020), "Business ethics disclosure and corporate governance in Sub-Saharan Africa (SSA)", International Journal of Accounting & Information Management, Vol. 28 No. 2, pp. 363-387. https://doi.org/10.1108/IJAIM-07-2019-0091
Publisher
:Emerald Publishing Limited
Copyright © 2020, Emerald Publishing Limited