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Keywords: Africa
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Journal Articles
Journal of Accounting in Emerging Economies (2024) 14 (3): 489–512.
Published: 23 June 2023
...Inna Choban de Sousa Paiva; M. Isabel Sánchez-Hernández; Luísa Cagica Carvalho Purpose With the increasing awareness of sustainability and its importance around the world, corporate social responsibility (CSR) in Africa also requires attention. Based on the stakeholder theory, this study aims...
Journal Articles
Institutional structures and strength of auditing and financial reporting standards in Africa
Available to PurchaseVincent Adela, Mac Junior Abeka, George Tackie, Comfort Ama Akorfa Anipa, Deborah Esi Gyanba Mbir, Cornelius Adorm-Takyi
Journal of Accounting in Emerging Economies (2023) 13 (5): 1000–1024.
Published: 19 December 2022
.../approach This paper employs a panel data of 36 African countries over the period 2000–2018. System generalised method of moments (SGMM) was employed to estimate the relationship between institutional structures and the strength of auditing and financial reporting standards in Africa. Findings...
Journal Articles
Investigating the implementation of and accountability in PPPs: a case study in public water management
Available to Purchase
Journal of Accounting in Emerging Economies (2021) 11 (1): 122–146.
Published: 11 August 2020
... Archetype Change Evolutionary Public private partnership Revolutionary Water Africa Over the years, the provision of water services has been subject to changes aimed at increasing efficiency, while at the same time, safeguarding the “collective wellbeing” in terms of the governance...
Journal Articles
Allocation of internally generated corporate cash flow in Africa
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Journal of Accounting in Emerging Economies (2018) 8 (4): 495–513.
Published: 05 November 2018
... © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Africa Cash flow Financial constraint Dividends Cash holdings Capital expenditure The efficient allocation of internally generated cash flows (cash flows, henceforth) is one of the vital...
