Ensuring Accountability in State-owned Enterprises : Examining the Role of Annual Reports from a Middle Income Country’s Perspectiv
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Date
2013
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Abstract
State-owned Enterprises (SoEs) in developing countries have been the leading beneficiaries of several reforms in attempts to make them more accountable, thus ensuring efficiency and effectiveness in their operations. This is because SoEs have been recognized as one of the key
contributors to the socio-economic development in developing economies. One of the key tools identified for ensuring accountability is their annual report. However, evidence on the role the annual report plays has been mixed. This study contributes empirically to the literature
on the role of annual reports of SoEs, in the lightof reforms using evidence from Ghana