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- Publisher
- Emerald Publishing
- Copyright
- © Emerald Publishing Limited
- ISSN
- 1834-7649
- DOI
- 10.1108/ijaim-07-2019-0091
- Publisher site
- See Article on Publisher Site
Abstract
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/approachThe 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.FindingsThe 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/valueThe 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.
Journal
International Journal of Accounting and Information Management – Emerald Publishing
Published: Apr 11, 2020
Keywords: Disclosure; Sub-Saharan Africa; Corporate governance; Business ethics