Accounting and Finance Research Papers/Topics

Credit Officers’ Perspectives On The Causes Of Non-Performing Loans: The Case Of Commercial Banks In Ghana

ABSTRACT The case of non-performing loans has gained increased attention in recent years because of its adverse effects on banking and non-banking financial institutions and the country’s economy as a whole. Despite the various interventions implemented by the central bank to reduce this phenomenon, non-performing loans continue to grow in the books of financial institutions. The study therefore, seeks to examine credit officers’ perspectives on the causes of non-performing loans in comm...

Leasing, An Alternative Source Of Finance For Small And Medium Scale Enterprise’s In Ghana

ABSTRACT In almost every developing country Small and Medium enterprises (SMEs) are treated as the engine for economic growth and the availability of external finance for them is a topic of significant research interest to academics and policy makers around the globe. SMEs need improved access to finance especially for acquiring capital equipment and applications of new technology for operations. However, their access to finance is restricted because they do not have reliable credit histori...

The Effects Of Accounts Receivable Management On The Performance Of Business Organisation (Case Study Of Nestle Nigeria Plc And Cadbury Nigeria Plc.)

ABSTRACT Accounts receivable of a firm is a legally enforceable claim for payment from a business to its customers/clients for goods supplied and/or services rendered in execution of the customer’s order.

The Impact of Internally Generated Funds on The Quality Health Care Delivery in Ghana; A Case Study of Patang Hospital

ABSTRACT  Quality Healthcare is one of the paramount goals of every government all over the world. As a result, all governments throughout the world (both past and present) have strived to formulate and implement several healthcare policies that seek to ensure quality healthcare delivery to their populist. Pantang hospital is a government health facilities situated in Pantang and it seeks to provide affordable high quality and client friendly mental and general health services. In order for ...

Analysis Of Financial Statements In Performance Assessment Of Selected Banks In Nigeria

ABSTRACT This study investigates the relationship between financial statements and bank performance in Nigeria- A case study of zenith bank, GTbank and UBA over a ten-year period (2010-2019). Banks are a very integral aspect of an economy due to the fundamental role they play as intermediaries, therefore it is important to establish an efficient analysis of the health of the bank as it also reflects the state of the economy. Financial statements are effective sources of information to analyse...

Enhancing The Effectiveness of The Oversight And Scrutiny of The Public Expenditure by The Public Accounts Committee of Parliament of Ghana

ABSTRACT Since the commencement of the fourth republic in 1992, Ghana has pursued an ambitious programme of public sector reforms, including initiatives aimed at putting limited public resource to optimal use and strengthening democratic political governance. This makes the financial oversight role of parliament exercised through its Public Accounts Committee (PAC) to minimise the potential for corruption by scrutinising government expenditure and making appropriate recommendations to govern...

The Impart of Money Polices on Interest Rate Pass- Through Among Commercial Banks in Ghana

ABSTRACT The study explored the impact of monetary policy rate on interest rate pass-through in Ghana using the Autoregressive Distributed Lagged Model (ARDL) for the period 2003 to 2018. To achieve these objectives, time series data was obtained from Bank of Ghana’s database and analysed using the ARDL estimation techniques. A significant long run cointegrating relationship was found between MPR and wholesale market rate (WMR) as well as deposit rate. Also, IRPT between MPR and WMRs, as w...

Demography, Financial Literacy, And Financial Behavior Of Employees In The Financial Sector Of Ghana

Abstract The study investigated the relationship between demographic variables (educational qualification, income level, and work experience) and financial literacy on one hand, and the relationship between financial behavior and financial literacy on the other hand. The study draws on a sample of 103 respondents who are employed in the financial sector of Ghana. The study made use of One –Way Analysis of variance (ANOVA) and Univariate regression in testing the hypotheses formulated. The r...

Evaluation Of Ghana Integrated Financial Management Information System (GIFMIS) Of Financial Reporting Quality Of Ghana Education Service

ABSTRACT  Public sector financial management has witnessed several deficiencies in developing countries including Ghana. This development has led to several reforms by various governments to avert the deficiencies inherent in the management of public finance. Building on current literature, this study generally evaluated the Ghana integrated financial management information system (GIFMIS) of financial reporting quality of Ghana education service. The study specifically sought to examine the...

Assessment Of The Credit Risk Management Practices Of Kakum Rural Bank Limited

ABSTRACT Laxed or poor credit management is identified as a major cause for the collapse of many a rural bank in Ghana. Kakum Rural Bank Ltd., as one of the few rural banks to stand the test of time, established way back in 1982, continues to post significant profits year after year. However, in 2003, an on-site report into the operations of the bank by Bank of Ghana showed that the ratio of overdue and non-performing loans to advances was unhealthy and alarming. As a result, the bank was t...

Employee Downsizing And Career Management In Vodafone Ghana

ABSTRACT The general objective of the study was to investigate career management in a firm engaged in downsizing, with special reference to Vodafone Ghana. Specifically, the study sought the causes of downsizing in a firm, the consequences of downsizing on the individual and the organization, the extent to which a firm can manage careers when downsizing and the strategies that can be adopted for a successful career management while downsizing. The research design adopted for the study was d...

Financial Performance Of Credit Unions In Ghana: A Study Of Six Selected Credit Unions In The Western And Central Regions

ABSTRACT The general objective of this study is to evaluate the financial performance of Credit Unions in the Western and Central Regions of Ghana. This study was prompted by the inability of some credit unions to effectively analyse their financial performance. The survey design was adopted while the study covered 12 credit unions over the period 2007-2012. The analysis and discussion of the data point to three key findings. First the study revealed that the average values for the performa...

The Impact Of Mergers And Acquisitions On The Corporate Financial Performance Of Guinness Ghana Breweries Limited

ABSTRACT Mergers and acquisitions are a relatively new but fast growing phenomenon in the Ghanaian economy as a response to increasing competition, emanating from the changing business environment. However, because they are relatively new in the country, mergers and acquisitions are not well understood in Ghana. This study examines the impact of mergers and acquisitions on the acquiring company’s corporate financial performance, within the Ghanaian economy, using Guinness Ghana Breweries ...

The Relationship Between Determinants Of Working Capital Management And Financial Distress Levels Of The Listed Manufacturing Companies In Ghana

ABSTRACT This study investigates the relationship between Working Capital Management (WCM) determinants and financial distress level of the listed manufacturing companies in Ghana. This research used evidence from financial report of ten manufacturing organizations selected from the main board of the Ghana Stock exchange. Quantitative research approach involving panel least square estimates with white cross section were used for analysis. Descriptive statistical analysis including regressio...

Small Business Owners’ Attitude Towards Tax Stamp: A Case Study Of Taxpayers In Sekondi

ABSTRACT This study was undertaken to examine the attitude of small business owners towards the Tax Stamp System in Sekondi in the Western Region of Ghana. The study assessed the level of knowledge of the nuances of the Tax Stamp as well as their level of compliance. The study also investigated the problems in the payment and collection of the Tax Stamp. Using a descriptive survey method, 184 respondents in the informal sector in designated areas of Sekondi were conveniently selected for the...


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