ghanaopendata/ghanaian-research-english huggingface dataset:
The creation of humankind in Genesis 1:26-28, 2:18-24 and gender equality: implications for Christians in the Kumasi Metropolis.

The rise of feminism has called into question traditional patriarchal understanding of gender roles in Christianity. This has raised questions in both the church and society about the traditional interpretation of the Bible, which approves patriarchy. Varied interpretations have been given about Genesis 1:26-28 and 2:18-24 concerning gender roles of which the interpretations either supports or debunks patriarchy. Resorting to biblical exegesis, the study sought to give a convincing interpretation to Genesis 1:26-28 and 2:18-24 in understanding the proper roles of man and woman and the implications for Christians in the Kumasi metropolis. The exegetical study revealed that the interpretation of Genesis 1:26-28 and 2:18-24 depicts gender equality despite the varied interpretations. Findings from the field of study also revealed that Kumasi is transforming from the patriarchal culture to a state of gender equality. Urbanization, wider economic roles of women, single parenting and female education are among other factors loosening the threads that patriarchy has over the culture. Although, scriptures have been interpreted to support and on the other hand to impede gender equality, majority of Christians in Kumasi understanding of gender roles in Genesis 1:26-28 and 2:18-24 depicts gender equality. Drawing upon the above, drastic measures must be put in place to ensure women’s full participation in religious, political and socio-economic decision-making processes and to ameliorate the existing gender inequalities in Kumasi. This calls for bridging the gender gaps in education, couples exhibiting complementarity and equality in their marriage life, ordination of women into the priesthood and creating Christians’ awareness about gender equality through the pulpit and other church activities.

Source: KNUST
The determinants of dividend policy in Ghana: evidence from the Ghana stock exchange.

Dividend payment is one of the main factors that drive shareholders to invest capital in business. This study seeks to find the determinants of dividend policy of listed companies on Ghana. To achieve this objective Panel data covering 2013/2014 financial year for 20 listed companies on Ghana Stock Exchange were sampled. The study adopted a quantitative method and used mainly secondary data. The study analyses a range of determinants of dividend payout: firm leverage (LEV), Liquidity (LIQ), firm size (SIZE) profitability (PROF), Taxation (TAX), Growth and Tangibility (TANG). Ordinary Least Square Regression analysis is carried out to assess the main effect of the determinants of the dividend payout. Firm leverage (LEV), Liquidity (LIQ), firm size (SIZE) profitability (PROF), Taxation (TAX), Growth and Tangibility (TANG) can predict about 40% of dividend payout. The regression results also reveal that, firm’s growth, firm’s profitability, liquidity and corporate tax associate positively with dividend payment. The descriptive statistics indicates that, on average of about 75% of the listed firms on GSE have a policy to pay dividend with average dividend pay ratio been 28%. The study provides evidence that profitability, liquidity and growth are the most important factors that affect dividend policy of companies in Ghana. So, companies should give consideration to profitability, liquidity and growth when they set dividend policy

Source: KNUST
The Determinants Of Ifrs Adoption By Smes

The World Has Become A Global Economy, And Smes Are Also Becoming Increasingly Global. This Requires That Their Finances Are Presented In Such A Way That It Reflects International Standards. The Study Therefore, Explored The Available Conditions Which Necessitate Smes To Adopt And Apply The Various Ifrs In Their Business Operations And Their Effectiveness. The Study Was Cross-Sectional And Adopted A Quantitative Approach Which Involves The Generation Of Data In Quantitative Form. The Study Population Included The Business Owners, Their Accountants, Finance Managers And Auditors Of Smes. Specifically, The Study Focused On Main Stream Smes And Auditing Firms. Using The Purposive Sampling Technique, 57 Smes Were Selected As A Sample For The Study. The Data Was Analyzed With Both Descriptive And Inferential Analysis. Based On The Research Results, The Adoption Of Ifrs Was Very Beneficial In The Smes Sector. There Was Positive Relationship Between Ifrs Adoption And Improvement In The Smes Sector Such That 34.5% Variation Of Improvement In The Smes Sector Is Explained With The Adoption Of Ifrs. The Implementation Of Ifrs Is Affected By Several Factors Including Ownership Structure, Profitability, Perception Of Ifrs, Requisite Knowledge And Skills, Stakeholder Pressure, Pressure From Competitors And Pressure From Regulatory Bodies. These Factors Predict 75.4% Variation Of Ifrs Adoption Was Explained By These Factors. There Are However, Challenges To The Effective Implementation Of Ifrs In The Smes Sector. The Results Indicate That The Highest Ranked Challenge Was The Heterogeneous Nature Of Work In The Smes; Followed By Confliction Of Ifrs Standards With Certain Accounting Principles, Non-Commitment Of Management To Ifrs Implementation And Time Consuming Nature Of Ifrs. Averagely, The Level Of Ifrs Adoption Among The Smes Was High With Arguments Supporting The Decision For Certain Assumptions And Estimates; Highlighting Both The Positive And Negative Events; Providing Information On Corporate Governance; And Presenting The Report In A Well-Organized Manner. It Is Recommended That Regulatory Bodies Such As Bank Of Ghana, And Security And Exchange Commission Need To Intensify The Education Of Smes To The Possible Benefits And The Need To Implement Ifrs. In This Way, Management Would Be More Convincing To Incorporate Ifrs Standards Such As Inclusion Of Non-Financial Information And Provision Of Feedback To Users On Market Events

Source: KNUST
The determinants of liquidity of Ghanaian listed commercial banks: a panel data approach

Without the financial intermediary role provided by banks, growth, sustainability and development is impossible. Against this background this research seeks to investigate the factors that influence liquidity of 9 Ghanaian listed banks covering 2009-2018. This research employed pooled OLS and fixed effect model. The factors for this research have been categorized under internal and external factors. The findings reveal that among the internal factors return on assets, asset quality ratio, and operational efficiency ratio have significant impact on liquidity of Ghanaian banks whilst return on equity, net interest margin, deposits, asset management and capital adequacy insignificantly impacts liquidity of banks in Ghana. Among external factors, inflation demonstrated a significant impact on liquidity whereas GDP, exchange rate and interest rate demonstrated an insignificant impact. With inflation suggesting a negatively significant relation, exchange rates suggest a positively significant relation.

Source: KNUST
The efect of randomly distributed natural fbers on some geotechnical characteristics of a lateritic soil

Weak lateritic subgrades are more often than not encountered during road construction in Ghana. This makes it necessary to fnd economically efcient ways to improve the engineering properties of these marginal lateritic soils. The objective of this study is to investigate the efects of coconut fber (30 mm, 60 mm and 90 mm fber lengths) and palm fber on some geotechnical characteristics of a weak lateritic subgrade. The lateritic soil was collected from the KNUST campus and blended with various percentages of the fbers varying between 0.1 and 1.0% by weight of dry soil. The mixed materials were then subjected to various laboratory tests including compaction, unconfned compression test and 4-day-soaked California bearing ratio test. From the results, it was observed that increasing the fber content decreased the maximum dry density and increased the optimum moisture content. The inclusion of the fber increased the soaked CBR from 7 to a maximum of 18, 22, and 25 at 30 mm, 60 mm and 90 mm fber lengths, respectively. The unconfned compressive strength also increased from 140 to a maximum of 353 kPa, 398 kPa and 447 kPa, respectively, for 30 mm, 60 mm and 90 mm fber lengths. Similarly, palm fber inclusion recorded maximum soaked CBR value of 14% and UCS value of 352 kPa. These peak values were obtained at optimum fber contents of 0.2%.

Source: KNUST
The determinants of rural and community banks (rcbs) performance: evidence from Ghana

The study examines the determinants of rural and community banks performance in Ghana. The study uses annual panel data of 15 RCBs covering the period of 2010-2018. The study uses panel regression method to estimate the models. The study finds asset management, operational efficiency, interest rate, bank size as factors that determine the internal performance of RCBs. Inflation and GDP have inverse relationship with RCBs internal performance. The study further finds Assets Management, Bank Size and Interest rate as determinants of RCBs market-based performance, and Assets Management, interest rate and GDP as determinants of RCBs economic-based performance. The study concludes that the factors that drive RCBs performance in Ghana are Assets Management, Operational Efficiency, Interest rate, Bank Size and GDP. Based on these findings, the study recommends that RCBs strengthen their assets management. For example, high managerial skills to invest into an income earning assets like assets with characteristics of marketability on stock market would improve performance. RCB must efficiently operate in such that the cost associated with the maintenance and administration on a day-to-day basis compares well to the income accrued. The study further recommends the management of RCBs to improve their credit quality to increase interest income and reduce provisioning costs.

Source: KNUST
The effect of audit committee characteristics on financial performance - evidence from selected listed non-financial companies on the Ghana stock exchange

The main objective of the study was to investigate the effect of audit committee characteristic on financial performances with a focus on Listed Ghanaian Non-financial companies. Specifically, the study focused on the trends of performance of listed non-financial companies on the GSE between 2013 to 2019and the relationship between committee characteristics and the performance of listed non-financial companies on the GSE using quantitative research design and annual data from listed Ghanaian Non-financial companies. Using EVIEW version 11 and OLS regression the study found that audit committee features and financial performance have undulating trends. The results further show that audit committee characteristic and financial performance takes a sharp upsurge direction in some years suggesting stability within that year. Again, the results suggest that have direct relationships with performance in the short while but these changes in the long while. The study found that, audit committee diversity as well as audit committee remuneration were significant determinants of performance. Also, inflation was a significant determinant of performance. However, audit committee meetings and audit committee size were insignificant determinant of non-financial listed companies’ performance. This study recommends that there is the need to ensure fair gender distribution in the structure of governing board to man the affairs of the non-financial companies since the present study reveals that gender diversity is a determinant of a firm performance. Moreover, it is imperative to incorporate the frequency of the board meeting in its composition because of its influence on the performance. Finally, management should invest in innovation to facilitate the work of the audit committee.

Source: KNUST
The effect of agricultural research fund availability on agriculture: the case of savanna agricultural research institute (sari).

The development of agriculture, economic growth, and the eradication of poverty are all significantly enhanced by investments in agricultural R&D. This work explores the availability of finances for agricultural research and its impact on agriculture in Ghana, with a focus on the CSIR- Savannah Agricultural Research Institute (SARI) and the consequences for the underfunding of agricultural research in Ghana. A total of 110 selected employees from the accounting, administrative, scientific, and technical fields took part in the survey. All respondents' data was gathered through questionnaires, and the Internal Management Committee (IMC) members of the institute were interviewed individually. The data were analysed using Excel 2013 and the package of social scientists. The study identifies the Government of Ghana (GoG) grant and Internally Generated Fund (IGF) as the funding sources accessible to SARI. There were gaps in these sources of funding. The performance of various sources varies. There were shortfalls in GoG funding, except for the personal emolument component. IGF was equally not performing so well. Further research is needed, according to the report, to improve SARI's internally generated fund (IGF) as a source of funding for agricultural research. Moreover, consider how the government may be more dedicated to releasing the duly authorized budget on a timely basis.

Source: KNUST
The effect of audit fees on firm value: evidence from the ghana stock exchange

The study sought to investigate the effect of external Auditors on Firm Value among firms listed on the Ghana Stock Exchange. The study employed an explanatory research design to examine the effect of external auditors on firm value among listed companies on the Ghana Stock Exchange. Secondary data from annual financial reports of ten purposively selected firms were analysed using fixed effect and dynamic regression models. The study addressed endogeneity issues and performed diagnostic tests, including AR (1) and AR (2) tests for serial correlation. The findings suggest a negative relationship between audit fees and firm value on the Ghana Stock Exchange. Higher audit fees are associated with lower market values, indicating that investors may perceive them unfavourably. On the other hand, audit committee meetings have a positive effect on firm value, indicating that companies with more frequent meetings tend to have higher market values. These findings align with previous research on the negative impact of high audit fees and the positive influence of effective audit committees on firm value. The findings suggest that companies listed on the Ghana Stock Exchange should carefully consider the impact of audit fees on their firm value. Higher audit fees may be perceived negatively by investors and can potentially lead to a decrease in market value. On the other hand, the presence of active and engaged audit committees positively influences firm value. Therefore, companies should prioritize the establishment and effectiveness of audit committees to enhance investor confidence and ultimately increase their market value. Future research should explore the relationship between audit fees and firm value in different contexts and countries to validate the findings. Additionally, investigating the specific mechanisms through which audit committee meetings contribute to firm value would provide valuable insights for enhancing corporate governance practices.

Source: KNUST
The effect of boards and committees on decision making in universities: a case study of the University of Ghana.

Universities around the world have grown to become very complex institutions such that their management requires the adoption of the boards/committees system to achieve their strategic goals. This study was conducted to explore the effects of boards and committees in the management of universities in Ghana using University of Ghana as a case study. Using a constructivist paradigm and a qualitative research approach, the study adopted a case study design in which 36 members of different boards and committees were selected purposively and interviewed. The findings indicated that the composition, structure and function of the boards and committees of the University of Ghana relied on the university’s statutes. The findings indicated that, the functions of boards and committees of the university include: serving as decision making units, formulation and implementation of decisions and policies, determination of fees and charges, representing the university on national and international platforms and ensuring peace and security on campus. Some challenges were found to affect the functioning of boards and committees these include: frequent changes in board or committee chairpersons as well as inability or the delay of boards or committees to follow up on implementation processes. Based on these findings, it is recommended that: the role of each board/committee should be properly spelled out, each department/institution within the university should be duly represented, and decisions by boards/committees should be duly communicated to all stakeholders.

Source: KNUST
The Effect of BDAC on Supply Chain Innovation: The Mediating Role of Learning Orientation

The study was conducted to examine the mediating role of learning orientation (LO) on big data analytics capabilities (BDAC) on supply chain innovation (SCI) in Ghana. A descriptive and explanatory research designs was employed for this study's data collection. A quantitative method was used for this investigation. The 264 procurement, logistics, and top executives or managers were chosen using a stratified sampling process. The major method of collecting information was a predetermined questionnaire. Statistical analysis was performed using both SPSS v26 and SmartPls v4. The data was analysed using both descriptive and inferential methods. The finding reveals a significant positive direct influence on BDAC to SCI and LO. BDAC had a significant positive direct influence on LO. Lastly, LO positively mediates BDAC-SCI interactions. When senior management values research and development, technical leadership, and innovations, SC innovation improves. It encourages all workers to think creatively about supply chain operations, service delivery, and technology. The research advocated emphasising staff development and encouraging creative behaviour to attain competitive advantage and company sustainability.

Source: KNUST
The effect of bank-specific characteristics and macroeconomic factors on bank profitability in Ghana

This research examines how bank-specific features and macroeconomic variables affect Ghanaian banking profitability. A panel research approach is used to analyse nine Ghana Stock Exchange banks. Secondary data from 2000–2021 yearly reports is evaluated using random effect estimate and GMM. The data show numerous key bank profitability determinants. Higher asset quality increases profitability, whereas loan expansion increases return on equity but decreases return on assets. Capital sufficiency usually boosts profitability, although liquidity and profitability are complicated and context dependent. Bank size and efficient expenditure control are also seen as positive contributors to profitability, with bigger banks reaping the benefits of economies of scale and better cost management due to their size. A better financing structure and larger deposit ratio boost profitability. Furthermore, macroeconomic factors play a role, with higher inflation reducing loan demand, a higher growth rate of real GDP boosting interest income, and changes in interest rates impacting net interest margin. Based on these findings, it is recommended that banks in Ghana prioritise maintaining high asset quality to enhance profitability. They should carefully manage loan growth to balance risk and returns, while also ensuring adequate capital levels and optimising liquidity management. Furthermore, banks should focus on efficient expense control measures and consider the benefits of scaling up their operations.

Source: KNUST
The effect of branding on organisational performance in the retailing of pharmaceutical products, the mediating role of customer service.

The pharmaceuticals industry is one of the sectors of the economy of Ghana that is exploiting the influence of branding to achieve competitive advantage in the marketing of its products. The pharmaceutical industry has seen a steady growth over the years, of which most of the major industry players manufacture their own drugs and supplement their production with imports from their international partners. This has increased the competition in the industry and in some cases brought about unfair competition due to the influx of fake drugs in the market. This raises the concerns of how companies strive to improve business performance and customer service and branding are key factors to consider. The study focused on corporate branding. The main objective of the study was to determine the mediating effect of customer service on branding and organizational performance in the retailing of pharmaceutical products. The study was conducted using customers of Ernest Chemist Ltd., Kumasi. Two hundred and thirty customers were selected for this study. The statistical tool used for this study was SPSS and STATA. From the findings, branding had a positive significant effect on organizational performance, customer service also had a positive significant effect on organizational performance. There was a partial mediation as the introduction of customer service into the branding and organizational performance relationship reduced the effect of branding on organizational performance. It was recommended that firms improve upon their branding activities whiles strengthening their customer service activities in order to improve organizational performance.

Source: KNUST
The Effect of Capital Structure on the Financial Performance of Insurance Companies in Ghana

This study purposefully looked at the effect of capital structure on financial performance of insurance firms in Ghana. The main objectives which directed the study focused on two areas which are the trend of equity and debt of insurance firms in Ghana between 2015-2019 and the effect of capital structure (equity, debt, long-term debt, and short-term debt) on performance (ROA and ROE). The study used the quantitative approach with the explanatory design. Annual data on 10 insurance firms were selected using the convenience approach. Data obtained were analysed by means of trend and inferential analysis using the multiple regression analysis. The study found that when the trend of equity finance move upward, debt finance move the opposite direction and vice versa. The study found that equity financing has a negative relationship with ROA but has a positive relationship with ROE. The study found that debt financing has positive effect on both ROA and ROE of insurance firms but the extent of effect on ROA is greater than that of ROE. Again, the study found that long-term debt has positive effect on ROA but the otherwise is the case for ROE. Lastly the study revealed that short-term debt has negative relationship with both ROA and ROE on insurance firms in Ghana. A conclusion is therefore made that insurance firms in Ghana exercise caution in the use of debt, especially short-term debt since it exerts negative effect on profitability of the firms, but rather improve on financing most of their operational activities using retained earnings instead which is congruent with the contention of the pecking order theory.

Source: KNUST