Browsing by Author "Doorasamy, Mishelle"

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The disclosure practice of governance element of integrated reporting in Ghana
(Inderscience Publishers, 2023) Maama, Haruna; Kabir, Md Humayun; Doorasamy, Mishelle
Integrated reporting encourages firms to provide information on their environmental, social and governance activities. Studies on this area in developing countries concentrate on the environmental and social aspects of the phenomenon, thus neglecting the governance disclosure element. Given this, the study examined the disclosure practices of the governance element of integrated reporting among Ghanaian listed firms. The content of 410 annual reports of 33 firms was examined based on a checklist of 18 disclosure items. Moving average scores and Wilcoxon signed-rank test were employed to analyse the data. The study found that governance reporting is receiving attention in Ghana, suggesting that the firms have recognised its potentials. The findings imply that the firms employed governance reporting as a strategy to influence public perception and obtain their acceptance. This study provides insights into how firms address the governance aspect of integrated reporting that is neglected in the literature.