University of Ghana Readers

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The Readers are a collection of essays reflecting developments in the discipline or sub-discipline over several years. They are meant to highlight Legon’s contribution to knowledge development over the last 65 years. The books include articles by many luminaries, Professors and Lecturers past and present.

Each Reader will be essential reading for senior undergraduates, graduate students and professionals in the field concerned. They will give the students and even the faculty themselves a better understanding of their roles as participants in an on-going intellectual activity and tradition.

But the intended audience is not limited to academia – each reader presents the face of its unit to the wider community, both in Ghana and abroad, and will be useful to anyone who wants to know something of what is going on in that field at the University of Ghana.

All the books are being published by Ghanaian publishers, at affordable prices.

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Corporate Governance and Earnings Management: Evidence from Sub-Saharan Africa.
(2013-12-09) Akyeampon, D.; Amidu, M.; Abor, J.
This paper examines the link between corporate governance and earnings management (EM) of firms in some selected countries in Sub-Saharan Africa (SSA). A two-step estimation procedure using firm level data is applied. The first step employs a panel data estimation technique to analyze working capital discretionary accruals (WCDAC), a proxy for EM. Building on these results, the second stage examines the sources of EM, placing emphasis on the role of corporate governance and institutions. We find that EM of firms in Africa can be explained by the size of the board, its composition, return on assets, and debt ratio. In addition, our result reveals varying results as different corporate governance mechanisms affect EM across the various countries.