Research Papers/Topics in Finance

ANALYSIS OF THE CHALLENGES FACING COMPANY INCOME TAX ADMINISTRATION IN NIGERIA

This study examines the effect of tax administration and revenue on economic growth of Nigeria. To achieve the objective of this paper, data was collected from primary and secondary sources. The secondary sources were from scholarly books and journals while the primary source involved a well structured questionnaire of three sections of sixty five items with an average reliability of 0.78. The data collected from the questionnaire and secondary data were analyzed using relevant regression...

Effect Of Capital Requirement On Profitability And Lending Behaviour Of Banks In Ghana

ABSTRACTMinimum capital requirement is significant in improving banks’ performance and minimizing the lending behaviour, thus it is vitally important to regulate financial institutions such as bank in order for them not take on excess leverage and become insolvent. The objective of this study is to assess the effect of minimum capital requirement on profitability and lending behavior of banks in Ghana. The study employs pooled panel data analysis with quantitative research approach, as well...

Tax Structure And Economic Growth In Ghana,

ABSTRACT Taxation is not only a major economic policy tool but also a means to encourage positive social behaviour and discourage negative social behaviour. Unfortunately, in Ghana, taxation is almost reduced to a tool for winning political power. Majority of the time, political discourse and economic policy discourse on taxation is at best anecdotal. The objective of this study is to investigate and provide empirical evidence on the relation between tax structure and growth in Gh...

Corporate Governance And Internal Audit: A Case Study Of Mmdas In Volta Region Of Ghana,

ABSTRACT This study sought to examine the effect of Internal Audit on Corporate Government at Metropolitan, Municipal, and District Assemblies (MMDAs). Five (5) Municipal and District Assemblies from the Volta Region were selected as a case study. Five (5) respondents which includes the Finance Officer, Budget Officer, Audit Committee member, Administrator and a Director further sample from each of these selected Municipal and District Assemblies. It was found from the study that,...

Valuating The Effectiveness Of Internal Controls Between Public And Private Hospitals

ABSTRACT In the current economic environment, the trend of business activities and an ever-changing business has made it imperative for all forms of entities be it public or private to maintain and ensure internal control systems that are effective and can achieve optimum results for the entity in question. The main objective of the study was to evaluate the effectiveness of internal control systems between private and public hospitals. Descriptive research design was employed for the s...

Factors Influencing Liquidity Of Banks Listed On The Ghana Stock Exchange

ABSTRACTThe conduction of this study involves regressing some specific external and internal factors on thedependent liquidity function which is, liquid assets to the total asset (LIQ) for the 11-year periodfrom 2007-2017 of 8 Ghanaian banks listed on the stock exchange. Two separate analyses, fixedeffect, and random effect panel regressions were conducted during the analyses of the study withthe Hausman test performed to choose the best among the two. The result showed that bank sizeis the o...

Causes Of Takeovers In Ghaha: A Case Study Of UT And Capital Bank

ABSTRACT This study investigated the causes of takeovers in Ghana with specific interest in UT and Capital Bank, due to the shock value it created among Ghanaians at the time. The specific goal of this project was to scrutinize the reasons that led to the takeovers of these two Banks and whether the central bank could have prevented the failures of these banks. The study adopted the quantitative approach to research. The study used ratio analysis. The Data was obtained from the financia...

EFFECT OF RISK MANAGEMENT ON THE PROFITABILITY OF UNIVERSAL BANKS IN GHANA

The banking industry plays a crucial role in the economic eco-system and its development means fostered growth for the country. For a financial system to be sound, a vibrant banking system needs to be present. Any shake in the banking system can send a ripple effect to the financial system and it can topple down, causing a recession. The collapse of two Ghanaian banks in 2017 and the consolidation of five other banks a year later raised concerns about the crucial role of&n...

Impact Of Sovereign Wealth Funds On Economic Development

ABSTRACT This research was aimed at assessing the impact of Sovereign Wealth Funds (SWFs) as a transition finance tool on the development of a country. The research had a study population of the 60 largest SWFs in the world in 2014 and used a sample of 34 SWFs in its analysis. The study used secondary data as the main and only source of data, and collected the needed data from secondary sources like the IMF Working Paper Series, FocusEconomics, and Sovereign Wealth Fund Institute (S...

Determinants Of Trust In Banks: Evidence From Ghana

ABSTRACT The purpose of this study is to examine the determinants of customer trust in the Ghanaian banks. The study determines the effect of bank competence, bank integrity, stability, client orientation, transparency and shared values on customer trust. The data was collected by self-administered questionnaires and analyzed by correlation and multiple regression analysis. The results indicated that competence, transparency and client orientation exhibit a statistically significan...

The Contribution of Mobile Money to Financial Inclusion Within The Ghanaian Financial Sector: A Case Study of The AWUTU-BREKU Area

ABSTRACT Ten years after the launch of the first mobile money solution in Ghana, the service can be said to be a game-changer in the country’s financial services industry. The research aimed at assessing the contribution of mobile money towards the promotion of financial inclusion within the AwutuBreku area. The study was descriptive research and the population made up of the users of mobile money. The study used a simple random sampling technique to sample three hundred and twenty-four...

Capital Structure And The Financial Performance Of Listed Manufacturing Companies On The Ghana Stock Exchange

ABSTRACT The study explored Capital Structure and The Financial Performance of Listed Manufacturing Companies on the Ghana Stock Exchange using panel data analysis. The study employed descriptive research design and quantitative approach. The study revealed that short term debt (STDA) has a positive and statistically significant relationship with ROE at 1% significance level. This means that firms with high profitability (ROE) uses more of short-term debt (STDA) as a source of financing...

Investigating The Performance Of Manufacturing And Service Firms In Ghana: The Role Of Financial Access And Firm Innovation

ABSTRACTDespite the vast and growing empirical literature focusing on the association between innovation, financial access and firm performance, the combined impact of these factors in one study is dearth even though this relationship seems to be important, especially for developing countries. In this research, a conceptual model is developed applying the Resource-Based-View (RBV) theory of the firm to carry out an in-depth analysis of whether firm performance is affected by financial access,...

Microfinance And Women Empowerment In Ghana

ABSTRACT The majority of women enterprises are in the informal sector and they earn low incomes. Research has shown that microfinance is a development tool that can be used to empower women. However, there have been several discussions on whether microfinance serves the poor; since about 70% of the world poor are women. The study seeks to assess the role microfinance plays in the social and economic empowerment of women in Ghana. Probability and non-probability sampling techniques w...

The Impact Of Exchange Rate Fluctuations On Firms Financial Performance: A Case Study Of Some Selected Manufacturing Firms In Ghana.

ABSTRACT The Ghanaian economy has for some time witnessed a seemingly unstable exchange rate. The strength of the cedi against the dollar has been fluctuating for the past decades. Analysts established that the instability in the exchange rate stems from the massive importation of goods and services which could be produced in the country. The worsening and unstable strength of the cedi against major currencies like the US dollar has contributed immensely to the rise in the cost of...


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