Forthcoming and Online First Articles

African Journal of Accounting, Auditing and Finance

African Journal of Accounting, Auditing and Finance (AJAAF)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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African J. of Accounting, Auditing and Finance (2 papers in press)

Regular Issues

  • Impact of capital adequacy requirements on firm performance: insights from Ethiopia   Order a copy of this article
    by Mohammed Adem, Preethi Keerthi Dsouza 
    Abstract: The purpose of this study is to examine whether the capital adequacy requirements affect firm performance. The study employs a panel dataset of 24 microfinance institutions in Ethiopia from 2012 to 2021. The generalised method of moments estimation was employed to address endogeneity problems. The regression results exhibited that the capital adequacy ratio has a statistically significant correlation with firm performance. Specifically, the findings indicate that the capital adequacy ratio has a positive and statistically significant impact on firm performance as measured by ROA. On the other hand, the findings exhibit that the capital adequacy ratio has a significant negative impact on firm performance as measured by ROE. This study, given the overall importance of corporate governance and regulatory attributes, enables regulatory authorities and decision makers to redefine the level of capital adequacy requirements so that firms maintain their optimal level of capital adequacy and, thereby, improve the firms performance.
    Keywords: corporate governance; capital adequacy; firm performance; return on assets; return on equity; microfinance institutions.
    DOI: 10.1504/AJAAF.2025.10071455
     
  • An examination of the factors shaping tax avoidance behaviour in listed firms in Ghana   Order a copy of this article
    by Mark Yama Tampuri Jnr, Phlip Nukpe, Daniel Amanor, Isaac Asare 
    Abstract: The study examines the factors influencing tax avoidance behaviour among listed firms in Ghana. By analysing firm-specific variables, corporate governance, ownership factors, and corporate social responsibility (CSR) expenditure, we find that firm size, CSR expenditure, board independence, and foreign ownership significantly influence tax avoidance. However, firm profit, gender diversity, and debt-to-equity were not found to have a significant impact. This research sheds light on the significant roles played by these variables in shaping tax avoidance practices.
    Keywords: tax avoidance; corporate social responsibilities; CSR; corporate governance; listed firms; Ghana.
    DOI: 10.1504/AJAAF.2025.10071456