Effect of ownership structure on earnings management of firms in ghana
| dc.contributor.author | Amelorku Bernard | |
| dc.date.accessioned | 2024-01-10T11:27:57Z | |
| dc.date.available | 2024-01-10T11:27:57Z | |
| dc.date.issued | 2023 | |
| dc.description | A thesis submitted to the department of accounting and finance, kwame nkrumah university of science and technology, kumasi in partial fulfillment of the requirement for the award of a master of science degree in accounting and finance | |
| dc.description.abstract | This study explores the relationship between ownership structure and earnings management in the context of listed companies on the Ghana Stock Exchange. The study employs both quantitative and explanatory designs. Using the purposive sampling, the study selects nineteen (19) non-financial firms listed on the Ghana stock exchange from 2009 -2021. The study analyses the data using panel regression. The study finds that institutional ownership has a significant negative effect on earnings management. Also, the study finds that managerial ownership has a significant positive effect on earnings management. Again, the study also finds that state ownership has a significant positive effect on earnings management. The study recommends that companies with low levels of institutional ownership review their governance practices and ensure that there are adequate checks in place to prevent earnings management. Companies can implement best practices in corporate governance by having an independent board of directors, implementing effective internal controls, and having a clear process for communicating with shareholders. | |
| dc.identifier.uri | https://ir.knust.edu.gh/handle/123456789/15000 | |
| dc.language.iso | en | |
| dc.publisher | KNUST | |
| dc.title | Effect of ownership structure on earnings management of firms in ghana | |
| dc.type | Thesis |