Business ethics disclosure and corporate governance in Sub-Saharan Africa (SSA)

Nelson Waweru

International Journal of Accounting & Information Management, 2020, vol. 28, issue 2, 363-387

Abstract: Purpose - The purpose of this paper is to examine the relationship between business ethics practices disclosure and corporate governance characteristics in Sub-Saharan Africa. Design/methodology/approach - The study uses multiple regression to investigate the association between business ethics disclosure (BED) and corporate governance characteristics in SAA. The study sample is based on 573 non-financial corporations listed on the national stock exchanges of Ghana, Kenya, Nigeria, South Africa and Zimbabwe as of 31 December 2015. Findings - The findings show that corporate governance characteristics (including the proportion of government ownership, board independence and board gender diversity) are positively and significantly related to BED. Originality/value - The study contributes to the limited literature by analyzing the relationship between BED practices and corporate governance characteristics in the sub-Sahara African context, which is significantly different from the Anglo-Saxon world.

Keywords: Disclosure; Sub-Saharan Africa; Corporate governance; Business ethics (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:ijaimp:ijaim-07-2019-0091

DOI: 10.1108/IJAIM-07-2019-0091

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