THE IMPACT OF CORPORATE GOVERNANCE ON VOLUNTARY INFORMATION DISCLOSURES: EVIDENCE FROM THE GHANA STOCK
Abstract
This study examines the impact of corporate governance on voluntary information disclosures by firms listed on the Ghana Stock Exchange. Voluntary disclosures play a critical role in enhancing transparency and investor confidence in financial markets. The study investigates the relationship between corporate governance mechanisms, such as board composition, board size, and ownership structure, and the extent of voluntary information disclosures made by companies. A sample of firms listed on the Ghana Stock Exchange is analyzed, and data on corporate governance attributes and voluntary disclosures are collected. Statistical analysis, including regression analysis, is employed to examine the relationship between corporate governance and voluntary information disclosures. The findings contribute to the existing literature on corporate governance and disclosure practices and provide insights for policymakers, regulators, and market participants in Ghana and similar emerging market contexts.
Keywords
corporate governance, voluntary information disclosures, Ghana Stock Exchange
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