Christopher Boachie
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View article: The Nexus between Financial Development and Income Inequality: The Moderating Role of Religious Freedom
The Nexus between Financial Development and Income Inequality: The Moderating Role of Religious Freedom Open
The study investigates whether religious freedom affects the relationship between financial development and income inequality in sub-Saharan Africa, employing empirical analysis. It is motivated by the observation that, although religious …
View article: The Effectiveness of Formal Tax Education on Legal Tax Knowledge in Ghana’s Informal Sector
The Effectiveness of Formal Tax Education on Legal Tax Knowledge in Ghana’s Informal Sector Open
The small and medium-scale enterprises (SMEs) have continuously played a significant role in Ghana over the years. They are credited with bringing about socio-economic growth in the country by creating jobs and alleviating poverty. However…
View article: The Impact of Informal Tax Education on Reporting Compliance: Mediation Role of General Tax Knowledge Within the Informal Sector of Ghana
The Impact of Informal Tax Education on Reporting Compliance: Mediation Role of General Tax Knowledge Within the Informal Sector of Ghana Open
One of the vital sectors within the economy of Ghana is the informal sector. The sector contributes significantly to the economy but remains largely untaxed, partly due to limited awareness of tax obligations and tax responsibilities. Alth…
View article: The Threshold Effects of National Governance Quality on the Earnings Management – Performance Nexus: Evidence From Dynamic Panel Threshold Regression
The Threshold Effects of National Governance Quality on the Earnings Management – Performance Nexus: Evidence From Dynamic Panel Threshold Regression Open
The present study revisits the relationship between earnings management (EM) and firm performance, employing a nonlinear threshold approach and introducing national governance quality (NGQ) as a potential threshold variable. This study dem…
View article: Examining the impact of personal freedom on income inequality: Evidence from Sub-Saharan Africa and Western European regions
Examining the impact of personal freedom on income inequality: Evidence from Sub-Saharan Africa and Western European regions Open
Rising income inequality has recently garnered intensive attention owing to its significance in theory and practice. This has rendered the mechanism through which inequality can be understood, even from a microscopic perspective, to instit…
View article: The effect of financial inclusion on economic growth: the role of human capital development
The effect of financial inclusion on economic growth: the role of human capital development Open
This research aims to investigate how financial inclusion affects the expansion of the economy in sub-Saharan Africa. It was conducted through a quantitative research design to analyse the interactive effects of financial inclusion and hum…
View article: Review of: "Corporate giving as earnings quality signal: some new evidence from Nigeria"
Review of: "Corporate giving as earnings quality signal: some new evidence from Nigeria" Open
Potential competing interests: No potential competing interests to
View article: Corporate governance mechanisms and earnings management: The moderating role of female directors
Corporate governance mechanisms and earnings management: The moderating role of female directors Open
The current study investigates how board gender diversity moderates the relationship between corporate governance mechanisms (CG) and earnings management (EM) practices of firms in sub-Saharan Africa. The study samples annual reports and f…