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<title>Department of Accounting &amp; Finance</title>
<link>http://hdl.handle.net/123456789/1041</link>
<description/>
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<rdf:li rdf:resource="http://hdl.handle.net/123456789/12205"/>
<rdf:li rdf:resource="http://hdl.handle.net/123456789/12189"/>
<rdf:li rdf:resource="http://hdl.handle.net/123456789/12186"/>
<rdf:li rdf:resource="http://hdl.handle.net/123456789/12161"/>
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<dc:date>2026-04-14T23:21:36Z</dc:date>
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<item rdf:about="http://hdl.handle.net/123456789/12205">
<title>Exchange Rate, Government Expenditure and Export Performance in Ghana</title>
<link>http://hdl.handle.net/123456789/12205</link>
<description>Exchange Rate, Government Expenditure and Export Performance in Ghana
Dzigbordi, Nathan Adugu
A number of countries have pursued major policies aimed at increasing their dominance in the international market to earn foreign exchange and to boost their balance of payment through increasing exports. The objective of this study was to determine the impact of exchange rate movements and government expenditure on export performance in Ghana. The study used explanatory design, quantitative approach and positivism philosophy. Annual time series secondary data from 1987 to 2020 was sourced from world development indicators. The ADF and PP tests were deployed to examine the stationarity and order of integration of the concerned variables whilst (the GARCH 1, 1) approach was employed to estimate exchange rate volatility in Ghana. The data analysis method used the ARDL technique. Findings showed a negative association between exchange rate volatility and export performance in both the long and short run. Akin to conventional findings, the study discovered a positive significant effect of government expenditure on export performance both in the long and short run periods. The control variables credit to private sector and gross domestic product growth showed a positive relationship with export performance. Notwithstanding, trade openness demonstrated a negative impact on export performance in Ghana. It is therefore recommended that the Bank of Ghana should step-up its exchange rate stabilization drives to minimize the exchange rate risk imposed on trade players. In addition, the Bank of Ghana should sensitize trade players on the need to patronize forward contracts.
x, 112p:, ill.
</description>
<dc:date>2024-09-01T00:00:00Z</dc:date>
</item>
<item rdf:about="http://hdl.handle.net/123456789/12189">
<title>Audit Committee Expertise and Quality of Internal Audit Report: The Case of Metropolitan, Municipal and District Assemblies in the Central Region of Ghana</title>
<link>http://hdl.handle.net/123456789/12189</link>
<description>Audit Committee Expertise and Quality of Internal Audit Report: The Case of Metropolitan, Municipal and District Assemblies in the Central Region of Ghana
Arhin, Ama
The study assessed audit committee expertise and quality of internal audit&#13;
report nexus among Metropolitan Municipal and District Assemblies in the&#13;
Central region of Ghana. Primary data was collected from 150 audit&#13;
committee members. Explanatory research design was adopted. Following&#13;
this, the study adopted a quantitative approach and employed questionnaire as&#13;
its primary data collection instrument. Using PLS-SEM, the study revealed&#13;
positive nexus between audit committee expertise and quality of internal audit&#13;
report. The study further found that audit committee independence impact&#13;
quality of internal audit report significantly and positively. Likewise, audit&#13;
committee’s role performance is seen as important promoter of quality of&#13;
internal audit report. Therefore, it was recommended that MMDAs should&#13;
prioritize training and development programs for their audit committee&#13;
members to ensure they remain well-informed and effective in their roles.&#13;
Moreover, the management of MMDAs are entreated to continuously&#13;
emphasize the independence of the audit committee from management and&#13;
any undue influence. MMDAs are encouraged to develop and communicate&#13;
clear and comprehensive terms of reference for their audit committee,&#13;
outlining its roles, responsibilities and objectives.
x, 71p:, ill.
</description>
<dc:date>2024-11-01T00:00:00Z</dc:date>
</item>
<item rdf:about="http://hdl.handle.net/123456789/12186">
<title>Foreign Aid Agricultural Sector Development and Poverty Reduction in Sub-Saharan Africa</title>
<link>http://hdl.handle.net/123456789/12186</link>
<description>Foreign Aid Agricultural Sector Development and Poverty Reduction in Sub-Saharan Africa
Amponsah, Evans
This research investigated the role of agricultural sector development in the relationship between foreign aid and poverty reduction, utilising panel data from 40 sub-Saharan African countries. The study spanned from 2000 to 2022, and System Generalized Method of Moments (GMM) was employed for the statistical analysis. This method addresses potential endogeneity issues arising from reverse causality and omitted variable bias by using instrumental variables. The study revealed that foreign aid had a poverty reducing effect depending on the measure of aid. The study further revealed that bilateral aid, technical aid and grant aid had a positive and significant effect on poverty reduction while multilateral aid failed to contribute to poverty reduction in the SSA region during the period under study and this can be attributed to aid conditionalities. Additionally, the findings indicated a positive and significant influence of agricultural sector development on reducing poverty. Moreover, results from the third objective showed that countries that engage in agricultural activities when they receive aid and channel this aid towards the development of this sector, its impact on poverty reduction is higher. In light of this, the study recommends that policymakers in Sub-Saharan African (SSA) countries prioritize the alignment of foreign aid programs with their national agricultural development strategies. This can be achieved by developing comprehensive agricultural sector plans that clearly articulate priority areas for investment, such as infrastructure development, technology adoption, and market access.
xii, 150p:, ill.
</description>
<dc:date>2024-07-01T00:00:00Z</dc:date>
</item>
<item rdf:about="http://hdl.handle.net/123456789/12161">
<title>Sovereign Green Bonds and Environmental Performance: the Moderating Role of Formal and Informal Institutional Frameworks from a Global Perspective</title>
<link>http://hdl.handle.net/123456789/12161</link>
<description>Sovereign Green Bonds and Environmental Performance: the Moderating Role of Formal and Informal Institutional Frameworks from a Global Perspective
Segbe, Foster
Works on green bonds and environmental performance have gained significant attention in recent years due to the growing threat of climate change. This study looks at the connections between institutional frameworks, environmental performance, and sovereign green bonds globally. The study uses a mixed-method approach using a First Difference General Method of Moments (GMM) panel estimator to evaluate these associations using data from 71 nations from 2007 to 2022. The findings show that green bond issuance has a major positive impact on environmental performance, implying that greener bond financing might help with climate change mitigation efforts. Furthermore, the study shows that both formal and informal institutional frameworks have important roles in improving environmental performance. Significantly, the study indicates that institutional frameworks moderate the link between environmental performance and green bonds, suggesting that stronger institutions augment the positive environmental effects of green bonds. These findings highlight the need of supporting policies to develop green bond markets and institutional frameworks in order to maximise the efficiency of sustainable finance in resolving global environmental concerns. They also have important implications for investors and policymakers. The study recommends governments actively promote green bonds through supportive policies. It also recommends the need for strong institutional frameworks to ensure green bonds effectively contribute to environmental improvements and combat climate change.
xi, 132p:, ill.
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<dc:date>2024-09-01T00:00:00Z</dc:date>
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