Determinants of sustainability reporting quality of firms listed on the ghana stock exchange
| dc.contributor.author | Quayson Judy | |
| dc.date.accessioned | 2024-01-15T13:38:06Z | |
| dc.date.available | 2024-01-15T13:38:06Z | |
| dc.date.issued | 2023 | |
| dc.description | A thesis submitted to the department of accounting and finance, school of business, college of humanities and social sciences kwame nkrumah university of science and technology, kumasi, ghana, in partial fulfilment of the requirements for the degree of master of science (accounting and finance) | |
| dc.description.abstract | The general purpose of the study seeks to examine the determinants of the sustainability reporting quality of firms who have been listed on the Ghana stock exchange (GSE).In this study, the quantitative design was employed, because the only way numerical data will be obtained to analyse the variables or determinants; company financial performance, company size, age, and governance structure was through the quantitative design. Panel data was used in the study to analyse reports over the subsequent time period and to determine sustainability reporting quality. This research concentrated on the annual reports of companies listed on the Ghana Stock Exchange from 2012 to 2021. The Ghana Stock Exchange currently lists fortytwo (42) equities (from thirty-seven (37) companies) this represented the entire population for the study. The study used the entire population as the sample size since the study employed the census approach. The study discovered that companies in environmentally sensitive industries typically have sustainability reporting scores that are higher than those of companies in unaffected industries. The findings showed that among companies listed on the Ghana Stock Exchange, industry type, firm age, board size, and board age are important influences on sustainability reporting. The findings further indicated that there is a negative but insignificant link between leverage and sustainability reporting found in our analysis is not consistent with some previous research. The analysis results are consistent with previous studies on some factors (board size) but not on others (leverage, board gender diversity, board experience, board composition, and board age). The study recommended that Policymakers and regulators should strengthen corporate governance frameworks to promote better board practices and enhance the role of boards in overseeing sustainability reporting. The study further recommended that policymakers and regulators should consider developing industry-specific guidelines and regulations for sustainability reporting. | |
| dc.identifier.uri | https://ir.knust.edu.gh/handle/123456789/15161 | |
| dc.language.iso | en | |
| dc.publisher | KNUST | |
| dc.title | Determinants of sustainability reporting quality of firms listed on the ghana stock exchange | |
| dc.type | Thesis |