Browsing by Author "Kuipo, R."
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Item Bank finance and export activities of small and medium enterprises(Sciencedirect, 2014) Abor, J.; Agbloyor, E.K.; Kuipo, R.This study examines SMEs’ access to bank finance and how that affects their export activities. The study adopts a probit model to assess the empirical relations. The findings of the study suggest that SME access to bank finance improves their likelihood to export. Such finance is critical to cater for the high fixed costs of exporting, international marketing and branding, and meeting higher quality standards required for overseas markets. The results of the study also indicate that older firms, more productive firms, and larger firms are more likely to take the important step of entering into the export market. Policy interventions should therefore be directed at reducing the bottlenecks that prevent SMEs from accessing funding from the commercial banks.Item Earnings management, funding and diversification strategies of banks in Africa(Emerald Group Publishing, 2015) Amidu, M.; Kuipo, R.Purpose - – This paper aims to investigate the implications of earnings management for funding and diversification strategy within the context of developing and emerging economies. Design/methodology/approach - – The authors raise two issues pertinent to bank earnings management: first, whether there is evidence of earnings management of banks in the selected African countries; and second, what must have accounted for the banks to engage in such practices? Findings - – The results show that almost all the 330 banks in the 29 African countries sampled are found to have engaged in some management of their earnings during the period 2002-2009. The authors also find evidence that bank activity mix and funding modes explain bank earnings quality. Overall results indicate that the sensitivity of earnings management to revenue diversification across interest income decreases, as bank market shares increases. Originality/value - – The authors investigate how earnings management is affected by banks intermediation strategies.Item The effects of funding strategy on the lending patterns of banks in Ghana(2014) Alu, A. A.,; Amidu, M.; Osei, K.A.,; Kuipo, R.This article examines the effect of funding strategy on the lending patterns of banks in Ghana. We employ a panel dataset of banks from 2005 to 2011, to analyse the impact of funding sources on three sets of lending patterns employed by banks: Primary, secondary and tertiary economic sectors. The result shows that banks in Ghana use internally generated funds to finance loans to the primary and secondary sectors of the economy. In addition, our findings suggest that bank lending to the tertiary sector of the economy is significantly more sensitive to wholesale funding than to deposit and internally generated funds. The overall implication of this finding is that the bank funding structure needs to be considered in addition to the traditional bank-specific indicators when assessing banks’ ability to finance economic activities.Item Management Decision Interaction and Knowledge Sharing in the Stage-Gate Credit Decisioning Process of Banks(2013-12-09) Kuipo, R.Social network theory posits that managerial decision interaction holds benefits for improving the exploitation and sharing of private experiential knowledge acquired and residing in individual managers in a work-group network. To make a contribution to management accounting decision frameworks, this paper utilises the context of the “stage-gate” decisioning process as applied in bank credit decisions to evaluate managerial decision interaction and knowledge sharing towards enhancing the decision process. The key method used is the technique of Social Network Analysis (SNA) to explore quantitative measures to characterize and compare the interaction and decision consultation patterns among officers of two separate credit evaluation teams of two Ghanaian banks with distinctive reputations and performance outlooks as providers of finance to small exporting firms. The measures show clear distinctions in the relational patterns among members of the two teams, and reflecting possible differences in knowledge sharing and complementation in their decision processes of evaluating small firm finance proposals. The finding holds potential to make up for some of the limitations of conventional decision support as formulated in management accounting. Management policy reflections are highlighted for enhancing the decision process among work-group agents in certain decision contexts.