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 Articles will not be published until the final proofs are validated by their authors.

Forthcoming articles must be purchased for the purposes of research, teaching and private study only. These articles can be cited using the expression "in press". For example: Smith, J. (in press). Article Title. Journal Title.

Articles marked with this shopping trolley icon are available for purchase - click on the icon to send an email request to purchase.

Online First articles are published online here, before they appear in a journal issue. Online First articles are fully citeable, complete with a DOI. They can be cited, read, and downloaded. Online First articles are published as Open Access (OA) articles to make the latest research available as early as possible.

Open AccessArticles marked with this Open Access icon are Online First articles. They are freely available and openly accessible to all without any restriction except the ones stated in their respective CC licenses.

Register for our alerting service, which notifies you by email when new issues are published online.

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
     

 

Return to top