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This study examines the nature of the relationship between board structures (BSs) and intellectual capital (IC) of banks in Africa.

Using annual data from financial statements of 366 banks from 26 African countries from 2007 to 2015, the study estimates IC using the value-added intellectual coefficient (VAIC) and BSs using board size, board independence and board gender diversity. The system generalized method of moments and panel-corrected standard error estimation strategies are used to estimate panel regressions.

There is a significant negative relationship between board independence and intellectual capital. The results also indicate that the IC of banks does not depend on board size and board gender diversity.

The study's findings provide evidence of the extent to which BSs have been instituted to support investments in intellectual capital as a means of improving the performance of banks in Africa.

This study provides some empirical evidence from Africa's banking sector to justify that banks with better IC have boards that are less independent. This study is one of the few studies that employs many countries' data.

This study examines the causal relationship between intellectual capital and asset quality of banks in Ghana.

Using annual data extracted from audited financial statements of 24 banks from 2006 to 2015, a ratio of non-performing loans to gross loans and advances is employed to estimate asset quality growths while the value-added intellectual coefficient by Pulic (2008, 2004) measures intellectual capital. The panel-corrected standard errors estimation technique is used to estimate panel regressions with asset quality as the dependent variable.

Asset quality of banks in Ghana is generally not affected by intellectual capital. However, when intellectual capital is divided into its components, the study indicates that there are significant positive relationships between asset quality and two components of intellectual capital. Thus, structural capital and human capital efficiencies positively affect the asset quality of banks.

The findings of the study implore managements of banks to increase structural and human capital investments and efficiencies to improve asset quality. Furthermore, the results have direct implications on developments in financial markets in emerging economies.

The study analyses the link between typical intellectual capital and asset quality of banks which is yet to be empirically examined in an emerging banking market.

This study aims to examine the effects of board structures (BS) on the financial performance and stability of banks in Africa.

Using annual data of 366 banks from 26 African countries from 2007 to 2015, the study estimates growths in financial performance using net interest margin and risk-adjusted return on assets; bank stability using z-scores; and BS using board size, board independence and board gender diversity. The system generalized method of moments and ordinary least squares panel-corrected standard error estimation strategies are used to estimate panel regressions.

The study concludes that board independence has a negative and significant relationship with financial stability but has diverse relationships with financial performance. Board size and board gender diversity have insignificant relationships with financial performance and stability.

The study has relevant implications for practitioners, policymakers and the academic community. The findings provide evidence of the extent to which BS have been instituted to influence the financial profitability and stability of banks in Africa.

This study offers robust evidence on the role of BS in the performance and stability of banks; using a multidimensional conceptualization of the performance and stability of banks in 26 countries in Africa.

This study investigates the ability of crime management expenses, recognised external quality certification and ownership structure to describe the cross-sectional changes in the capital and labour efficiencies of manufacturing firms in middle income economies. It controls for the potential effects of graft incidence and firm age on firm-level efficiency.

The study adopts a state space model approach within the context of cross-sectional regressions. Data for the study are obtained from the World Bank Enterprise Survey for 2006, 2009, 2013, 2016 and 2019.

The study provides evidence that crime management expenses impact labour efficiency negatively. Also, its effect on capital efficiency is positive in 2019 and negative in 2013 and 2016 eras. Additionally, external auditor services and internationally recognised quality certification increase labour and capital efficiencies. Graft incidence exerts negative and positive effect on capital efficiency in the recent and earlier periods respectively. In addition, older firms tend to have higher labour efficiency, whilst younger firms have higher capital efficiency. There is evidence of firm size and export orientation effects in the drivers of efficiency.

Policies aimed at creating graft and crime-free business environment will enhance the efficiency and growth of firms' particularly for small firms. Also, the market rewards recognised quality assurance and good reputation.

The purpose of this paper is to examine the relationship between intellectual capital (IC) and profitability of insurance companies in Ghana.

Data on 36 life and non-life insurance companies from 2007 to 2011 are employed to estimate the value added intellectual coefficient of Pulic (2004, 2008). Using return on assets and underwriting profit as indicators of profitability, the ordinary least squares panel corrected standard errors of Beck and Katz (2005) is used in estimating the relationship in the presence of serial correlation and heteroskedasticity. Leverage, underwriting risk and insurers’ size are used as control variables.

Non-life insurers have high IC performance comparative to life insurers. This study finds a significant positive relationship between IC and profitability of insurers in Ghana while human capital efficiency is the main driver of insurers’ IC performance.

The study discusses relevance of IC for management of insurance companies in Ghana and other emerging insurance markets in Africa.

This appears to be the first study to examine the impact of IC on profitability of a developing insurance market in Africa.

The purpose of this paper is to examine the effect of intellectual capital on bank productivity in an emerging market in Africa.

The Malmquist productivity index (MPI) is employed to estimate productivity growth of 18 banks in Ghana from 2003 to 2011 while the Value Added Intellectual Coefficient (VAIC) is used to measure bank intellectual capital performance. The panel-corrected standard errors estimation technique is used to estimate a panel regression model with MPI as the dependent variable. Bank market concentration and bank size are controlled for in the regression analysis.

The authors find productivity growth to be largely driven by efficiency changes compared to technological changes. The results from the regression analysis indicate that VAIC has a positive effect on the productivity of banks in Ghana. The authors also find human capital efficiency and capital employed efficiency as the components of VAIC that drive productivity growth in the banking industry. Bank size and industry concentration are also identified as significant drivers of productivity in the market.

The study’s findings support investments in intellectual capital as a means of improving the performance of banks in emerging markets.

To the best of the knowledge, this is the first study to empirically examine the relationship between intellectual capital and productivity in an emerging banking market in Africa.

This paper aims to ascertain stakeholder’s willingness to contribute towards food banking implementation and further develops a framework for implementing food banks in developing country, Ghana.

Structured questionnaire was used to obtain response from 385 respondents using multistage sampling technique. Descriptive statistics was used to determine frameworks for food banking, whereas Heckman two-stage regression was used to analyse factors influencing stakeholder’s willingness to contribute towards food banking.

The results revealed that respondents preferred food banking with pantry, which is similar to the American model. Respondents were willing to contribute a minimum of (GH₵1–200, US$ ¢ 0.17-34.12) cedis and a maximum of GH₵ (400–600, US$ 68.23-102.35) monthly towards food bank implementation. Age, marital status and household head had a negative influence on stakeholders’ willingness to contribute towards food banking implementation, whereas income level and food bank awareness influenced willingness to contribute towards food bank implementation positively.

The study gives insight on stakeholder’s willingness to contribute towards food banking via cash or kind and further develops a framework for implementing food banking in Ghana.

This study provides empirical contributions and vital information about stakeholders preferred food banking models and framework for implementing food banking, which Government can use as a social intervention policy to help vulnerable Ghanaians. In addition, findings from the study can enlighten and guide non-governmental organizations, individual philanthropists and other corporate bodies who want to contribute to food security, food poverty, hunger alleviation and development through food banking implementation.

In a developing country such as Ghana where there remains a paucity of food banking research, this study adds to existing literature by providing vital information of stakeholders preferred food banking models and frameworks for implementing food banking.

The purpose of this study is to examine the perception and willingness to contribute towards food banking in the Ashanti Region of Ghana.

Structured questionnaire was used to elicit primary data for the study from 385 respondents via the multistage sampling approach. The quantile regression model was used to analyse the factors that influence the willingness to contribute towards food banks across quantiles of contribution. Factor analysis was further used to examine the perception of food banking.

Gender, education and awareness influence the quantiles of contribution. Gender positively influences contribution at the 0.50 quantile. Education negatively affects contribution at the 0.25 and 0.50 quantiles whereas awareness influences contribution at the 0.75 quantiles. The benefit perception of the user and the social status perception of receiving food from food banks convey a sense of positive knowledge concerning what food banking should entail.

The study provides insights on the determinants affecting the contribution towards food banking across quantiles of contribution. However, it worth noting that, the study uses cross-sectional data which fail to account for the changes over time. A Longitudinal study would therefore be imperative concerning the implementation of food banking.

The perceived positive knowledge of food banking is suggestive that, the Government of Ghana through the Ministry of Food and Agriculture (MOFA) should strengthen measures directed towards the implementation of food banking. Moving forward, non-governmental organisations on the verge of conducting a pilot implementation of food banks should give critical focus to the given area of study as the inhabitants are most likely to be attuned to such a course. Finally, to champion contribution amongst the inhabitants, leaders of food banking initiatives and other stakeholders should work in conjunction with residents that are aware of food banks at the high-income class. This procedure would aid in reducing the chances of low contributions to the implementation of food banking.

This paper provides empirical implications for the development of food banks in Ghana. The findings emanating from this study has substantial social implications, because it serves as an instrumental guide to the implementation of food banks by the MOFA, and when implemented would assuage the poor living conditions of individuals that do not meet a three-square meal per day.

In this research, the authors add to the body of knowledge by employing a quantitative approach. Moreover, the authors extend the frontiers of the methodological approach by using the quantile regression model to understand the factors that influence the contribution towards food banking across quantiles of contribution. Furthermore, several studies in the developed world have been geographically limited to UK, USA, Canada and Germany with few studies in Ghana. Besides, there is limited rigorous empirical study of the perception and willingness to contribute towards food banking in Ghana.

This paper seeks to examine the prospects and constraints of implementing food banking in the in Kumasi Metropolis in Ghana.

Multistage sampling technique was used to select 385 respondents for the study. Descriptive statistics were used to present prospects of food banking. The probit regression model was used to analyse factors influencing food banking implementation whereas Kendall's coefficient of concordance was used to analyse constraints in implementing food banking.

Addressing food poverty, helping to provide food aid to respondents in times of pandemics (such as Covid 19) and also helping in reducing food wastage were the most notable prospects of food banking. Age, household size, food bank awareness and food poverty had a significant positive influence on food banking implementation, whereas residential status and employment status had a significant negative influence on food banking implementation. The most pressing constraint in implementing food banking is funding and support with the mean rank of 3.03 whiles the least pressing constraint is improper documentation of potential beneficiaries with the mean rank of 6.72.

This study provides empirical contributions and practical implications for implementing food banks in Ghana. Thus, the government of Ghana through the Ministry of Food and Agriculture (MOFA) can enact policies that can help prevent food losses and wastage. In this vain, food which could have been wasted would be redirected to food banks. This can serve as a tool for social intervention, poverty alleviation and prevention of hunger among the vulnerable in Ghana.

Despite several studies on food banking in affluent countries, food banking research in developing countries such as Ghana remains scanty. Thus, this paper makes significant contributions to the literature on prospects and constraints in implementing food banking and the factors influencing food banking implementation.

The purpose of this paper is to examine the poultry farmer's willingness to pay for agricultural tax in the Dormaa Municipality of Ghana. Besides, the study analysed the mean agricultural tax and constraints impeding the payment of the agricultural tax.

One hundred (100) poultry farmers were selected for the study. The logit and Kendall’s coefficient of concordance were used to examine the factors that influence payment of agricultural tax and the constraints impeding the payment of the agricultural tax, respectively.

Instructively, 83% of the respondents were interested in the regressive taxation model relative to 12 and 5% who were interested in the proportional and progressive taxation model, respectively. The empirical results of the logit model revealed that tax awareness, probability of being audited and public service provision of roads influenced the poultry farmer's decision to pay for the agricultural tax. Perception of corruption and high tax rates were the primary constraints impeding the payment of the agricultural tax. The results further revealed that the farmers are willing to pay an average maximum amount of Ghc 152.00 (US 26 dollars) agricultural tax per month.

Despite the increasing relevance of agricultural tax, studies on poultry farmer's willingness to pay agricultural tax have been scarce in West Africa, particularly, Ghana. As a consequence, this paper broadens the frontiers of the existing literature on agricultural tax as well as the constraints impeding the poultry farmers to pay agricultural tax.