Albert Agyei | Valley View University (original) (raw)
Papers by Albert Agyei
The study explores the relationship between ownership structure and corporate governance on capit... more The study explores the relationship between ownership structure and corporate governance on capital structure of some listed manufacturing companies in Ghana Stock Exchange. This study was motivated by the fact that although the concept of corporate governance has been researched on in literature, no clear evidence exist of its study in Ghana relating to ownership structure on leverage. The study covers the period 2007 to 2011 for which firm level data for eight (8) randomly selected manufacturing listed companies from Ghana Stock Exchange has been examined by using descriptive, correlation and multivariate regression analysis. Corporate governance variables employed are board size, board composition, and CEO/Chair duality. Impact of ownership has also been examined by using managerial and institutional shareholding. Similarly influence of controlled variables like firm size and profitability on firms ’ financing mechanism is also investigated. Results reveal that Board Size, Board ...
Emotion in the workplace for many years was only considered important in relation to employee wel... more Emotion in the workplace for many years was only considered important in relation to employee wellbeing and job satisfaction. In recent times, it has been recognized that emotions play a role in almost all work activities. Consequently, this research is to determine the relevance of managing employees emotions at the workplace. The study dealt with the identification of the causes of employee emotions, challenges faced by managers in regard to the management of employee’s emotions and examined the measures used in managing employee emotions. Primary data was collected by administering questionnaire to employees and management of Valley View University. Sample size of fifty (50) employees and ten (10) management members were selected conveniently for the study. The study revealed that the main causes of employee emotion are, excessive workload, lack of guidance and support, meeting deadlines, role dissatisfaction and ambiguity of job description. Measures identified that are used in ...
Organizational politics plays a large role in how most businesses function and develop. Humans ar... more Organizational politics plays a large role in how most businesses function and develop. Humans are political animals so it is difficult to prevent politics from the work place. Organizational politics have so many influences on the affairs and behavior of employees in an organization. However, there has been limited study in this area in Ghana specifically and Africa as a whole. The purpose of this study was to examine the influence of organizational politics on business entities within Accra metropolis, Ghana. Two large business organizations were chosen within the metropolis. In addition, forty (40) questionnaires were distributed to forty (40) respondents thus; twenty (20) for each organizational setup. It was concluded that political factors such as increase anxiety and stress, create hostile organizational environment and climate of mistrust were dominant negative political influences on organizations. The researchers recommended both management and employees to set aside their...
Microfinance is defined as the provision of financial services such as loans to low-income househ... more Microfinance is defined as the provision of financial services such as loans to low-income households, the poor and microenterprises. Over the past decade, microfinance institutions (MFIs) have sprang up rapidly in the Madina area of Greater Accra region of Ghana. It is therefore critical to examine the actual aims of these MFIs. The impulse of this research is to assess the development of microfinance in the Madina area. The study conveniently sampled twelve microfinance institutions. The instrument used for data collection was questionnaire. The managers of these MFIs were purposively selected to respond to the questionnaires. The study revealed that the development of microfinance in the past five years has been with the sole purpose of, providing income to low-income households who operate their own businesses. In addition, the success factors are provision of services which were appropriate and consistent with customers ’ situation and needs, character-based lending, frequent v...
Audit expectation gap is the difference between what the public expect auditors to do and what au... more Audit expectation gap is the difference between what the public expect auditors to do and what auditors do. Given the significance of the expectation gap, it is not surprising therefore that a number of studies have shown concern for the expectation gap problem. But it appears no studies have been conducted in Ghana in relation to Audit Expectation Gap. Therefore the study sought to assess the existence of audit expectation gap in Ghana. The study adapted the instrument used by Best, Buckby and Tan (2001) and Bogdanoviciute (2011). The sample size was twenty auditors and twenty stockbrokers. Convenient and purposive sampling techniques were used. The instrument used for data collection was questionnaire. The study found that there exist expectation gap in Ghana, particularly concerning auditor responsibility relating to fraud detection and prevention, and soundness of internal control structure of the audited entity. The researchers recommend that the audit profession and regulators...
Audit expectation gap is the difference between what the public expect auditors to do and what au... more Audit expectation gap is the difference between what the public expect auditors to do and what auditors do. Given the significance of the expectation gap, it is not surprising therefore that a number of studies have shown concern for the expectation gap problem. But it appears no studies have been conducted in Ghana in relation to Audit Expectation Gap. Therefore the study sought to assess the existence of audit expectation gap in Ghana. The study adapted the instrument used by Best, Buckby and Tan (2001) and Bogdanoviciute (2011). The sample size was twenty auditors and twenty stockbrokers. Convenient and purposive sampling techniques were used. The instrument used for data collection was questionnaire. The study found that there exist expectation gap in Ghana, particularly concerning auditor responsibility relating to fraud detection and prevention, and soundness of internal control structure of the audited entity. The researchers recommend that the audit profession and regulators...
The issue of compensation is a very essential one for organizations. Whether an organization attr... more The issue of compensation is a very essential one for organizations. Whether an organization attracts high quality or retains them highly depend on its compensation package. This study was motivated by the desire to find out about teacher perception of compensation and whether compensation affects teacher job satisfaction at the basic level since they laid the foundation for the future leaders of a country, which means that their ability to give off their best went a long way to affecting the caliber of persons that are brought up in our society. A convenience sampling procedure was used to select 100 basic school teachers for the study. Primary data were gathered through the administration of questionnaires. Statistical tools employed to analyze the data were frequencies, means and standard deviation. Pearson correlation and regression analysis were also adopted for hypotheses testing. The results revealed that teachers have anegative perception about compensation practices of the ...
Research Journal of Finance and Accounting, 2016
Corporate disclosure has been said to be very important as it increases the confidence of both sh... more Corporate disclosure has been said to be very important as it increases the confidence of both shareholders and potential investors. This has led users of financial information to have intensified expectation for both statutory and voluntary disclosures to meet their needs. Since voluntary disclosures are based on the discretion of management, it is therefore necessary to examine whether corporate governance play a major role in voluntary disclosures. The purpose of this paper was to investigate the relationship between corporate governance and voluntary disclosure of firms listed on the Ghana Stock Exchange. The study investigated 31 firms using dynamic panel data from 2005 to 2015. It was evident that current disclosure is influenced by past disclosure indicating a trend in voluntary disclosure overtime. The study revealed that board compensation, board gender diversity and ownership structure have a statistically significant positive relationship with the level of voluntary discl...
The universal banking concept is one of the newest trends in the banking environment in Ghana. Th... more The universal banking concept is one of the newest trends in the banking environment in Ghana. Though universal banking has been adopted by most banks in Ghana, much is not known about its implications on banks in Ghana. To say that a change in the banking scope of development banks due to universal banking affects their performance is purely hypothetical. The purpose of the study was to determine the effect of universal banking on the performance of development banks in Ghana. A field survey was used to carry out the study. A non-probability sampling technique was used to select a total of 33 respondents consisting of management and staff of the selected banks and their customers. Questionnaire was the main instrument used to gather data for the study and only data from primary sources was used. Descriptive statistics, frequency and percentages, a chi square test and independent t-test were used to analyze the data. It was found that banks practicing universal banking had high perf...
The use of the 5c’s is among the techniques banks use in considering loan request. The names of t... more The use of the 5c’s is among the techniques banks use in considering loan request. The names of these C’s are Condition, Character, Capacity, Collateral, and Capital (Wachira, 2017 & Afram & Mills-Robertson, 2014). These elements have a universal application in credit evaluation to manage the risk levels of borrowers. When banks make a wrong lending decision it has the highest probability of the loan going bad (Wachira, 2017). According to OwusuDankwa and Gyamfi (2013), the 5c’s model is used by banks in Ghana to determine the creditworthiness of borrowers and it impacted on the quality of the loan portfolio. The banking sector stability report issued by Bank of Ghana (2017) indicated that there were thirty-three banks with universal banking license of which seventeen are foreign controlled and sixteen domestic controlled. The report depicted that non-performing loan (NPL) rate has been increasing. The March 2017 report stated NPL rate of 17.7% as compared to 15.6% in February 2016 ...
Audit expectation gap is the difference between what the public expect auditors to do and what au... more Audit expectation gap is the difference between what the public expect auditors to do and what auditors do. Given the significance of the expectation gap, it is not surprising therefore that a number of studies have shown concern for the expectation gap problem. But it appears no studies have been conducted in Ghana in relation to Audit Expectation Gap. Therefore the study sought to assess the existence of audit expectation gap in Ghana. The study adapted the instrument used by Best, Buckby and Tan (2001) and Bogdanoviciute (2011). The sample size was twenty auditors and twenty stockbrokers. Convenient and purposive sampling techniques were used. The instrument used for data collection was questionnaire. The study found that there exist expectation gap in Ghana, particularly concerning auditor responsibility relating to fraud detection and prevention, and soundness of internal control structure of the audited entity. The researchers recommend that the audit profession and regulators...
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2013
Microfinance is defined as the provision of financial services such as loans to low-income househ... more Microfinance is defined as the provision of financial services such as loans to low-income households, the poor and microenterprises. Over the past decade, microfinance institutions (MFIs) have sprang up rapidly in the Madina area of Greater Accra region of Ghana. It is therefore critical to examine the actual aims of these MFIs. The impulse of this research is to assess the development of microfinance in the Madina area. The study conveniently sampled twelve microfinance institutions. The instrument used for data collection was questionnaire. The managers of these MFIs were purposively selected to respond to the questionnaires. The study revealed that the development of microfinance in the past five years has been with the sole purpose of, providing income to low- income households who operate their own businesses. In addition, the success factors are provision of services which were appropriate and consistent with customers’ situation and needs, character- based lending, frequent ...
International Journal of Academic Research in Accounting Finance and Management Sciences, 2013
EMAJ: Emerging Markets Journal, 2015
In this study we aimed at three objectives. First, identify and rank banks based on a composite s... more In this study we aimed at three objectives. First, identify and rank banks based on a composite score comprising of all five dupont variables. Second, we identify variables in the five step du-pont set up that are most likely to influence bank ROE during and post profit declining periods. And third, we estimate a model to capture the variables that drive bank ROE during and post profit declining periods. We first establish from our rankings that, foreign banks in Ghana performed better during profit declining periods while the local banks performed better in post profit decline periods using the top ten banks as a benchmark in both periods. Employing Pearson correlation coefficients matrix, we recognized that operating profit margin, asset turnover and leverage were most likely to influence bank ROE in both time periods. We further employ OLS regression and find that bank ROE was impacted by operating profit margin and leverage during profit declining periods and post profit decline while tax effect added up in post profit declining periods.
International Journal of Human Resource Studies
Emotion in the workplace for many years was only considered important in relation to employee wel... more Emotion in the workplace for many years was only considered important in relation to employee wellbeing and job satisfaction. In recent times, it has been recognized that emotions play a role in almost all work activities. Consequently, this research is to determine the relevance of managing employees emotions at the workplace. The study dealt with the identification of the causes of employee emotions, challenges faced by managers in regard to the management of employee’s emotions and examined the measures used in managing employee emotions. Primary data was collected by administering questionnaire to employees and management of Valley View University. Sample size of fifty (50) employees and ten (10) management members were selected conveniently for the study. The study revealed that the main causes of employee emotion are, excessive workload, lack of guidance and support, meeting deadlines, role dissatisfaction and ambiguity of job description. Measures identified that are used in ...
International Journal of Academic Research in Accounting Finance and Management Sciences, 2013
The International Journal of Social Sciences and Humanities Invention, 2016
International Business and Management, Aug 31, 2014
Tax relief is a legally approved allowance intended to reduce one's taxable income and thereby le... more Tax relief is a legally approved allowance intended to reduce one's taxable income and thereby lessen the tax burden. It is intended to cushion the effect of tax on the individual and to make it bearable for him or her to pay the tax. Since tax reliefs have as an objective to lessen the tax burden of the tax payer, governments all over the world have come out with different tax relief schemes. Ghana government is no exception to this. Unfortunately, this scheme which is supposed to lessen the tax burden has not been taken advantage of by tax payers in Ghana, according to the Minister of finance of Ghana. This whipped the interest of the researchers to find out the awareness of tax payers particularly, employees on the tax relief schemes in Ghana. The population of the study comprised all employees of the private and public sectors of Ghana. The respondents were purposively selected from Greater Accra, Ashanti and Brong Ahafo regions of Ghana. Primary data was collected to serve as the main source of data through the use of self-structure questionnaire. The researchers distributed one hundred and fifty (150) questionnaires each in Greater Accra and Ashanti regions and one hundred (100) in Brong Ahafo Region. Two hundred and nineteen (219) questionnaires were received and used for the study. The study found that employees are aware of the tax relief schemes available to employees in Ghana, only that few have accessed or claimed from the scheme before.
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2014
The study explores the relationship between ownership structure and corporate governance on capit... more The study explores the relationship between ownership structure and corporate governance on capital structure of some listed manufacturing companies in Ghana Stock Exchange. This study was motivated by the fact that although the concept of corporate governance has been researched on in literature, no clear evidence exist of its study in Ghana relating to ownership structure on leverage. The study covers the period 2007 to 2011 for which firm level data for eight (8) randomly selected manufacturing listed companies from Ghana Stock Exchange has been examined by using descriptive, correlation and multivariate regression analysis. Corporate governance variables employed are board size, board composition, and CEO/Chair duality. Impact of ownership has also been examined by using managerial and institutional shareholding. Similarly influence of controlled variables like firm size and profitability on firms' financing mechanism is also investigated. Results reveal that Board Size, Board Composition, Institutional and Managerial shareholding is significantly correlated with leverage ratio positively, whereas it is negatively influenced by CEO/Chair duality. However, firm size and return on assets are found to have a positive and negative significant effect on capital structure respectively. Therefore results suggest that corporate governance and ownership structure play important role in firm's capital mix determination.
International Journal of Academic Research in Business and Social Sciences, 2013
The study explores the relationship between ownership structure and corporate governance on capit... more The study explores the relationship between ownership structure and corporate governance on capital structure of some listed manufacturing companies in Ghana Stock Exchange. This study was motivated by the fact that although the concept of corporate governance has been researched on in literature, no clear evidence exist of its study in Ghana relating to ownership structure on leverage. The study covers the period 2007 to 2011 for which firm level data for eight (8) randomly selected manufacturing listed companies from Ghana Stock Exchange has been examined by using descriptive, correlation and multivariate regression analysis. Corporate governance variables employed are board size, board composition, and CEO/Chair duality. Impact of ownership has also been examined by using managerial and institutional shareholding. Similarly influence of controlled variables like firm size and profitability on firms ’ financing mechanism is also investigated. Results reveal that Board Size, Board ...
Emotion in the workplace for many years was only considered important in relation to employee wel... more Emotion in the workplace for many years was only considered important in relation to employee wellbeing and job satisfaction. In recent times, it has been recognized that emotions play a role in almost all work activities. Consequently, this research is to determine the relevance of managing employees emotions at the workplace. The study dealt with the identification of the causes of employee emotions, challenges faced by managers in regard to the management of employee’s emotions and examined the measures used in managing employee emotions. Primary data was collected by administering questionnaire to employees and management of Valley View University. Sample size of fifty (50) employees and ten (10) management members were selected conveniently for the study. The study revealed that the main causes of employee emotion are, excessive workload, lack of guidance and support, meeting deadlines, role dissatisfaction and ambiguity of job description. Measures identified that are used in ...
Organizational politics plays a large role in how most businesses function and develop. Humans ar... more Organizational politics plays a large role in how most businesses function and develop. Humans are political animals so it is difficult to prevent politics from the work place. Organizational politics have so many influences on the affairs and behavior of employees in an organization. However, there has been limited study in this area in Ghana specifically and Africa as a whole. The purpose of this study was to examine the influence of organizational politics on business entities within Accra metropolis, Ghana. Two large business organizations were chosen within the metropolis. In addition, forty (40) questionnaires were distributed to forty (40) respondents thus; twenty (20) for each organizational setup. It was concluded that political factors such as increase anxiety and stress, create hostile organizational environment and climate of mistrust were dominant negative political influences on organizations. The researchers recommended both management and employees to set aside their...
Microfinance is defined as the provision of financial services such as loans to low-income househ... more Microfinance is defined as the provision of financial services such as loans to low-income households, the poor and microenterprises. Over the past decade, microfinance institutions (MFIs) have sprang up rapidly in the Madina area of Greater Accra region of Ghana. It is therefore critical to examine the actual aims of these MFIs. The impulse of this research is to assess the development of microfinance in the Madina area. The study conveniently sampled twelve microfinance institutions. The instrument used for data collection was questionnaire. The managers of these MFIs were purposively selected to respond to the questionnaires. The study revealed that the development of microfinance in the past five years has been with the sole purpose of, providing income to low-income households who operate their own businesses. In addition, the success factors are provision of services which were appropriate and consistent with customers ’ situation and needs, character-based lending, frequent v...
Audit expectation gap is the difference between what the public expect auditors to do and what au... more Audit expectation gap is the difference between what the public expect auditors to do and what auditors do. Given the significance of the expectation gap, it is not surprising therefore that a number of studies have shown concern for the expectation gap problem. But it appears no studies have been conducted in Ghana in relation to Audit Expectation Gap. Therefore the study sought to assess the existence of audit expectation gap in Ghana. The study adapted the instrument used by Best, Buckby and Tan (2001) and Bogdanoviciute (2011). The sample size was twenty auditors and twenty stockbrokers. Convenient and purposive sampling techniques were used. The instrument used for data collection was questionnaire. The study found that there exist expectation gap in Ghana, particularly concerning auditor responsibility relating to fraud detection and prevention, and soundness of internal control structure of the audited entity. The researchers recommend that the audit profession and regulators...
Audit expectation gap is the difference between what the public expect auditors to do and what au... more Audit expectation gap is the difference between what the public expect auditors to do and what auditors do. Given the significance of the expectation gap, it is not surprising therefore that a number of studies have shown concern for the expectation gap problem. But it appears no studies have been conducted in Ghana in relation to Audit Expectation Gap. Therefore the study sought to assess the existence of audit expectation gap in Ghana. The study adapted the instrument used by Best, Buckby and Tan (2001) and Bogdanoviciute (2011). The sample size was twenty auditors and twenty stockbrokers. Convenient and purposive sampling techniques were used. The instrument used for data collection was questionnaire. The study found that there exist expectation gap in Ghana, particularly concerning auditor responsibility relating to fraud detection and prevention, and soundness of internal control structure of the audited entity. The researchers recommend that the audit profession and regulators...
The issue of compensation is a very essential one for organizations. Whether an organization attr... more The issue of compensation is a very essential one for organizations. Whether an organization attracts high quality or retains them highly depend on its compensation package. This study was motivated by the desire to find out about teacher perception of compensation and whether compensation affects teacher job satisfaction at the basic level since they laid the foundation for the future leaders of a country, which means that their ability to give off their best went a long way to affecting the caliber of persons that are brought up in our society. A convenience sampling procedure was used to select 100 basic school teachers for the study. Primary data were gathered through the administration of questionnaires. Statistical tools employed to analyze the data were frequencies, means and standard deviation. Pearson correlation and regression analysis were also adopted for hypotheses testing. The results revealed that teachers have anegative perception about compensation practices of the ...
Research Journal of Finance and Accounting, 2016
Corporate disclosure has been said to be very important as it increases the confidence of both sh... more Corporate disclosure has been said to be very important as it increases the confidence of both shareholders and potential investors. This has led users of financial information to have intensified expectation for both statutory and voluntary disclosures to meet their needs. Since voluntary disclosures are based on the discretion of management, it is therefore necessary to examine whether corporate governance play a major role in voluntary disclosures. The purpose of this paper was to investigate the relationship between corporate governance and voluntary disclosure of firms listed on the Ghana Stock Exchange. The study investigated 31 firms using dynamic panel data from 2005 to 2015. It was evident that current disclosure is influenced by past disclosure indicating a trend in voluntary disclosure overtime. The study revealed that board compensation, board gender diversity and ownership structure have a statistically significant positive relationship with the level of voluntary discl...
The universal banking concept is one of the newest trends in the banking environment in Ghana. Th... more The universal banking concept is one of the newest trends in the banking environment in Ghana. Though universal banking has been adopted by most banks in Ghana, much is not known about its implications on banks in Ghana. To say that a change in the banking scope of development banks due to universal banking affects their performance is purely hypothetical. The purpose of the study was to determine the effect of universal banking on the performance of development banks in Ghana. A field survey was used to carry out the study. A non-probability sampling technique was used to select a total of 33 respondents consisting of management and staff of the selected banks and their customers. Questionnaire was the main instrument used to gather data for the study and only data from primary sources was used. Descriptive statistics, frequency and percentages, a chi square test and independent t-test were used to analyze the data. It was found that banks practicing universal banking had high perf...
The use of the 5c’s is among the techniques banks use in considering loan request. The names of t... more The use of the 5c’s is among the techniques banks use in considering loan request. The names of these C’s are Condition, Character, Capacity, Collateral, and Capital (Wachira, 2017 & Afram & Mills-Robertson, 2014). These elements have a universal application in credit evaluation to manage the risk levels of borrowers. When banks make a wrong lending decision it has the highest probability of the loan going bad (Wachira, 2017). According to OwusuDankwa and Gyamfi (2013), the 5c’s model is used by banks in Ghana to determine the creditworthiness of borrowers and it impacted on the quality of the loan portfolio. The banking sector stability report issued by Bank of Ghana (2017) indicated that there were thirty-three banks with universal banking license of which seventeen are foreign controlled and sixteen domestic controlled. The report depicted that non-performing loan (NPL) rate has been increasing. The March 2017 report stated NPL rate of 17.7% as compared to 15.6% in February 2016 ...
Audit expectation gap is the difference between what the public expect auditors to do and what au... more Audit expectation gap is the difference between what the public expect auditors to do and what auditors do. Given the significance of the expectation gap, it is not surprising therefore that a number of studies have shown concern for the expectation gap problem. But it appears no studies have been conducted in Ghana in relation to Audit Expectation Gap. Therefore the study sought to assess the existence of audit expectation gap in Ghana. The study adapted the instrument used by Best, Buckby and Tan (2001) and Bogdanoviciute (2011). The sample size was twenty auditors and twenty stockbrokers. Convenient and purposive sampling techniques were used. The instrument used for data collection was questionnaire. The study found that there exist expectation gap in Ghana, particularly concerning auditor responsibility relating to fraud detection and prevention, and soundness of internal control structure of the audited entity. The researchers recommend that the audit profession and regulators...
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2013
Microfinance is defined as the provision of financial services such as loans to low-income househ... more Microfinance is defined as the provision of financial services such as loans to low-income households, the poor and microenterprises. Over the past decade, microfinance institutions (MFIs) have sprang up rapidly in the Madina area of Greater Accra region of Ghana. It is therefore critical to examine the actual aims of these MFIs. The impulse of this research is to assess the development of microfinance in the Madina area. The study conveniently sampled twelve microfinance institutions. The instrument used for data collection was questionnaire. The managers of these MFIs were purposively selected to respond to the questionnaires. The study revealed that the development of microfinance in the past five years has been with the sole purpose of, providing income to low- income households who operate their own businesses. In addition, the success factors are provision of services which were appropriate and consistent with customers’ situation and needs, character- based lending, frequent ...
International Journal of Academic Research in Accounting Finance and Management Sciences, 2013
EMAJ: Emerging Markets Journal, 2015
In this study we aimed at three objectives. First, identify and rank banks based on a composite s... more In this study we aimed at three objectives. First, identify and rank banks based on a composite score comprising of all five dupont variables. Second, we identify variables in the five step du-pont set up that are most likely to influence bank ROE during and post profit declining periods. And third, we estimate a model to capture the variables that drive bank ROE during and post profit declining periods. We first establish from our rankings that, foreign banks in Ghana performed better during profit declining periods while the local banks performed better in post profit decline periods using the top ten banks as a benchmark in both periods. Employing Pearson correlation coefficients matrix, we recognized that operating profit margin, asset turnover and leverage were most likely to influence bank ROE in both time periods. We further employ OLS regression and find that bank ROE was impacted by operating profit margin and leverage during profit declining periods and post profit decline while tax effect added up in post profit declining periods.
International Journal of Human Resource Studies
Emotion in the workplace for many years was only considered important in relation to employee wel... more Emotion in the workplace for many years was only considered important in relation to employee wellbeing and job satisfaction. In recent times, it has been recognized that emotions play a role in almost all work activities. Consequently, this research is to determine the relevance of managing employees emotions at the workplace. The study dealt with the identification of the causes of employee emotions, challenges faced by managers in regard to the management of employee’s emotions and examined the measures used in managing employee emotions. Primary data was collected by administering questionnaire to employees and management of Valley View University. Sample size of fifty (50) employees and ten (10) management members were selected conveniently for the study. The study revealed that the main causes of employee emotion are, excessive workload, lack of guidance and support, meeting deadlines, role dissatisfaction and ambiguity of job description. Measures identified that are used in ...
International Journal of Academic Research in Accounting Finance and Management Sciences, 2013
The International Journal of Social Sciences and Humanities Invention, 2016
International Business and Management, Aug 31, 2014
Tax relief is a legally approved allowance intended to reduce one's taxable income and thereby le... more Tax relief is a legally approved allowance intended to reduce one's taxable income and thereby lessen the tax burden. It is intended to cushion the effect of tax on the individual and to make it bearable for him or her to pay the tax. Since tax reliefs have as an objective to lessen the tax burden of the tax payer, governments all over the world have come out with different tax relief schemes. Ghana government is no exception to this. Unfortunately, this scheme which is supposed to lessen the tax burden has not been taken advantage of by tax payers in Ghana, according to the Minister of finance of Ghana. This whipped the interest of the researchers to find out the awareness of tax payers particularly, employees on the tax relief schemes in Ghana. The population of the study comprised all employees of the private and public sectors of Ghana. The respondents were purposively selected from Greater Accra, Ashanti and Brong Ahafo regions of Ghana. Primary data was collected to serve as the main source of data through the use of self-structure questionnaire. The researchers distributed one hundred and fifty (150) questionnaires each in Greater Accra and Ashanti regions and one hundred (100) in Brong Ahafo Region. Two hundred and nineteen (219) questionnaires were received and used for the study. The study found that employees are aware of the tax relief schemes available to employees in Ghana, only that few have accessed or claimed from the scheme before.
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2014
The study explores the relationship between ownership structure and corporate governance on capit... more The study explores the relationship between ownership structure and corporate governance on capital structure of some listed manufacturing companies in Ghana Stock Exchange. This study was motivated by the fact that although the concept of corporate governance has been researched on in literature, no clear evidence exist of its study in Ghana relating to ownership structure on leverage. The study covers the period 2007 to 2011 for which firm level data for eight (8) randomly selected manufacturing listed companies from Ghana Stock Exchange has been examined by using descriptive, correlation and multivariate regression analysis. Corporate governance variables employed are board size, board composition, and CEO/Chair duality. Impact of ownership has also been examined by using managerial and institutional shareholding. Similarly influence of controlled variables like firm size and profitability on firms' financing mechanism is also investigated. Results reveal that Board Size, Board Composition, Institutional and Managerial shareholding is significantly correlated with leverage ratio positively, whereas it is negatively influenced by CEO/Chair duality. However, firm size and return on assets are found to have a positive and negative significant effect on capital structure respectively. Therefore results suggest that corporate governance and ownership structure play important role in firm's capital mix determination.
International Journal of Academic Research in Business and Social Sciences, 2013