...Hubert Tchakoute Tchuigoua; Damaris Ning Mufur; Christelle Simo; Pesos Azangue Nguefack Purpose This study examines the effect of board gender diversity on the voluntary adoption of International Financial Reporting Standards in social sector firms, such as microfinance institutions. Design...

...A.Z. Siti Nazariah; A.K. Siti-Nabiha; Zubir Azhar Purpose The study aimed to examine the transformation of a non-profit microfinance institution (MFI) into a hybrid social enterprise, and the role of formal and informal controls in reconciling the discordance between the two conflicting (social...

... The relationship between board characteristics and microfinance banks performance in Nigeria is tested using a sample of 120 firm-year observations covering 30 MFIs in the periods from 2010 to 2013. The study extracted all microfinance-level data from the Microfinance Information Exchange database. Findings...

...Irene Nalukenge; Ven Tauringana; Joseph Mpeera Ntayi Purpose The purpose of this paper is to investigate the relationship between corporate governance and internal controls over financial reporting (ICFR) of microfinance institutions (MFIs) in Uganda. Design/methodology/approach This study...