The effects of cross-border banking and institutional quality on accounting information of banks in Africa

Mohammed Amidu, Aisha Mohammed Sissy and Haruna Issahaku

MPRA Paper from University Library of Munich, Germany

Abstract: This paper seeks to analyse the implications of cross-border banking and institutional quality for accounting information quality. We sample 330 banks across 29 African countries and employ system GMM estimator as a methodological approach to test for two related hypotheses. First, banks financial statements are prepared on the basis of international accounting standards as banks cross-border when national institutions are strengthened. We build on these results and employ various specifications of institutional quality; the second test suggests that the relative quality of accounting information among banks in Africa during the period, 2002–2013, is attributed to cross-border banking, larger market share and the level of transparency.

Keywords: banks; cross-border banking; institutional quality; developing countries; Africa. (search for similar items in EconPapers)
JEL-codes: G21 G32 O17 (search for similar items in EconPapers)
Date: 2017-04-17, Revised 2017-09-15
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Published in International Journal of Economics and Accounting 3/4.8(2017): pp. 240-274

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:101509

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