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Media type:
E-Article
Title:
IAS-38 disclosure compliance and corporate governance: evidence from an emerging market
Contributor:
Agyei-Mensah, Ben Kwame
Published:
Emerald, 2019
Published in:
Corporate Governance: The International Journal of Business in Society, 19 (2019) 3, Seite 419-437
Language:
English
DOI:
10.1108/cg-12-2017-0293
ISSN:
1472-0701
Origination:
Footnote:
Description:
PurposeThis paper aims to investigate the possible corporate governance attributes that can influence companies in Ghana to disclose intangible assets in their annual reports to stakeholders.Design/methodology/approachA data set from 110 firms in Ghana for the year ending of 2016 was used. Each annual report was individually examined and coded to obtain the disclosure of intangible asset information index. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis, which forms the main data analysis method.FindingsA large proportion of companies disclosed that the useful lives of intangible assets (either acquired or internally generated) are finite and also disclosed their useful lives or the amortisation rates used. Auditor type, industry type and leverage were the factors influencing the compliance with IAS 38 disclosure requirements.Originality/valueThis is the first study in Ghana that considered the impact of corporate governance factors on IAS 38 information disclosures. This study contributes to the literature on the relationship between corporate governance and disclosure by showing that the disclosure of intangible asset information in Ghana is associated with Auditor type, industry type and leverage.