http://41.74.91.244:8080/handle/123456789/732 2026-04-20T04:33:49Z http://41.74.91.244:8080/handle/123456789/4724 Non-performing loans and bank performance, the case of rural banks in Ghana Buabeng, B.A. The long-term viability of rural banks is heavily reliant on their profitability, which is affected by a variety of factors, including firm-specific and macroeconomic variables. Previous research on the impact of these factors has mainly concentrated on mainstream banks, often overlooking the context of rural banks in Ghana. The inquiry examined the relationship between NPL and financial performance of rural banks, investigate the effect of liquidity risk on the financial performance of rural banks and finally, to examine the nexus between policy rate and financial performance of rural banks in Ghana. The investigation used the explanatory research design, quantitative approach and employed the purposive sampling technique to draw 14 rural banks. The robust least square estimation technique was employed to analyze 11years data. Results revealed a positive statistically significant relationship between NPL and financial performance. Again, the inquiry discovered a negative effect of liquidity risk on financial performance. Finally, the investigation found a positive statistically significant nexus between policy rate and financial performance of rural banks. The outcome of the study shed more light in the bank performance literature while enlightening managers of rural banks in Ghana. The inquiry implores rural banks should invest in advanced risk management systems and training to better anticipate and respond to changes in policy rates. Also, the bank of Ghana should ensure rural banks regularly comply with regulatory standards and maintain adequate capital reserves to manage the risks associated with high NPLs and sustain profitability. A dissertation in the Department of Applied Finance and Policy Management, School of Business, submitted to the School of Graduate Studies in partial fulfillment of the requirements for the award of the degree of Master of Business Administration (Finance) in the University of Education, Winneba 2024-01-01T00:00:00Z http://41.74.91.244:8080/handle/123456789/4599 Assessing the level of financial literacy among business owners A case study of Kumasi metropolitan assembly of Ashanti region, Ghana. Antwi_Arhinwaa, R. This study investigated the level of financial literacy among business owners within the Kumasi Metropolitan Assembly. It also identified the factors affecting the level of financial literacy among small and medium businesses. Questionnaires were developed and administered to 100 selected business owners within the study area. Multiple Regression analysis was performed to test for the relationship between factors that affects people’s financial literacy. Results indicate that majority of respondents have not had any form of education. Business owners (respondents) were asked to state whether or not they are responsible for managing the finances of their enterprises. The results show that 74% of the respondents are the financial managers of their business as against 26% who said they employ the services of professionals to manage their finances for them. It was revealed that most of the respondents do not apply best practices in managing their businesses. They do not have business plan for their businesses and also do not prepare cash flow forecast. A multiple regression analysis conducted found respondents’ level of education (b = -0.345, p = 0.000), to be the only factor which influences their level of financial knowledge. Other factors such as age, gender, field of study and years in business have no influence on respondents’ level of financial knowledge. Based on the results of this study, workshops should be organised by the Association of Ghana Industries (AGI) on proper financial management so as to ensure prudent and efficient financial management practices among business owners. The study also recommend that business owners and potential business owners should be educated by the AGI on some of the basic financial issues and best practices in the course of their studies or training irrespective of their field of study, so as to develop a nation of financially literate business people. THESIS SUBMITTED TO THE DEPARTMENT OF ACCOUNTING STUDIES EDUCATION IN PARTIAL FULFILMENT OF THE REQUIREMENT FOR THE AWARD OF MASTER OF BUSINESS ADMINISTRATION 2017-11-01T00:00:00Z http://41.74.91.244:8080/handle/123456789/4597 Assessing the value relevance of financial data of listed banks after adoption of international financial reporting standards in Ghana Kyeremeh, D. Since the mandatory adoption of International Financial Reporting Standard (IFRS) in 2007 in Ghana, there have been little empirical studies focusing on value relevance of financial data using return-model. This study focused on value relevance of earnings after IFRS adoption in ECObank Ghana Limited, UT Bank Limited, Societe Generale Bank, Standard Chartered Bank Ghana Limited, GCB Bank, Agricultural Development Bank, National Investment Bank and HFC Bank Limited. The study used only secondary data, obtained from audited annual financial statements over the periods 2000-2006 (pre-adoption period) and 2008-2014 (post-adoption period). The study adopted return- model to estimate value relevance of earnings per. The study estimated nine different Ordinary Least Square (OLS) regressions, three for all banks, three for only public banks and three for only private banks. The study found that earning per share had higher value relevance after IFRS adoption in all the listed banks. However, earnings per share were more value relevant in private banks than in public banks. The researcher recommends that investors should enforce the adoption and compliance of IFRS in Ghana and stockholders should rely on earnings per share when making investment decisions since they are more value relevant under IFRS. All private banks and non-banking financial institutions should be encouraged to adopt IFRS since earnings under IFRS are more value relevant. A Dissertation Report in the Department of Accounting, Faculty of Business Education, Submitted to the School of Graduate Studies, University of Education, Winneba, in partial fulfillment of the requirement for the award of Master of Business Administration (Accounting) degree 2017-08-01T00:00:00Z http://41.74.91.244:8080/handle/123456789/4456 The relevance of auditing and assurance service to public institutions in Ghana, case study of Sekyere south district assembly and Ghana Education Service Boateng, C.N. The aim of this study was to find out the relevance of auditing and assurance services to the public institutions in Ghana. The objective of the study was to examine the relevance of auditing and assurance services in the public institutions in Ghana. The research instrument used to collect data was questionnaires. The questionnaires was administered to three (3) public institutions where 100 employees were given questionnaires. A sample of 100 respondents was selected randomly from a population of 150 public officials. Data was analyzed using statistical package for social scientist (SPSS). From the study, the researcher found out that, public sector managers do not support audit due to the fact that the sector managers are not aware of the exact role of the auditors due to the evolution of the audit activities. Also, public sector officials do not see the relevance of the audit activities in the public sector institutions. The study revealed that one’s perception of the auditor was influenced by how they perceive their roles in the sector. The auditors find it difficult to perform their specific responsibilities of preventing, detecting fraud, errors, irregularities, misappropriation and misuse of public resources. This is because they do not have the needed logistics to enable them to carry out their statutory duties. The staff was not well motivated in terms of remuneration, offices and regional accommodation. The researcher therefore recommends that government should motivate auditors by providing them with higher incentives, training and necessary resources such as offices. A Dissertation in the Department of Accounting Education, Faculty of Business Education, Submitted to the School of Graduate Studies, University of Education, Winneba in Partial Fulfillment of the Requirements for the Award of Degree of Master of Business Administration (Accounting Option) degree. 2017-08-01T00:00:00Z