Andrew Agyemang

Jiangsu University · School of Finance & Economics

This study examined the link between board composition and environment, social and governance (ESG) investment, and how financing decisions moderate this nexus. The study constructed hypotheses using insights derived from stakeholder and agency theories. We used secondary data from 2010 to 2022 to conduct an empirical analysis using the system Gene...

This study investigates the effects of corporate governance (CG) attributes on firm value (FV), considering the moderating effect of ESG performance. This study considers the three strands of corporate governance, thus board’s structural, diversity and process attributes, which have not been considered in prior studies. The study employed the Commo...

The study examined the relationship between corporate governance and carbon accounting disclosure (CAD) in the Middle East and North Africa (MENA) to address how firms can achieve sustainable development goal (SDG) 13. We employed purposive sampling to select 277 companies from 20 MENA countries from the period 2012–2022. A favorable relationship w...

This study examines the impact of financing decisions and ownership structure on green accounting disclosure (GAD) in developing economies, where sustainability practices have not been extensively integrated into business models. We conducted empirical analysis considering 172 manufacturing companies from 2001 to 2022, utilizing both fixed effect a...

In the era of climate change, stakeholders are becoming more concerned about the sustainability disclosure of businesses. However, for developing economies like Ghana, studies on stakeholders’ pressure and sustainable development has not received much attention. Hence, this study examines the influence of stakeholders’ pressure on sustainability di...

This study examines the influence of sustainability disclosure on a firm’s financial performance in the energy sector, taking into account the role of ownership concentration as a moderating factor. This study utilized secondary data from 239 energy companies from the Belt and Road Initiative (BRI) nations from 2009 to 2022. This study employed the...

The study analyzed the linkage among industrialization, trade openness, and consumption‐based carbon emissions in Sub‐Sahara Africa (SSA) to establish how Sustainable Development Goals (SDG) 8 and 9 can be achieved without negatively affecting the climate—SDG 13. Based on insights drawn from the environmental governance and economic integration the...

Recently, there has been growing recognition of the significance of environmental, social, and governance (ESG) factors in assessing a company’s performance and worth. Previous research has failed to take into account the significant impact of technological innovation in their empirical investigations. This study fills the gap by investigating the...

We examined the impact of financing decisions on a firm’s sustainability in China as it aspires to achieve carbon neutrality. To proxy firms’ sustainability performance, we proposed an index for environmental, social, and governance (ESG) performance. The financing decision was proxied by debt funding and equity funding. Using secondary data from C...

This study examined the impact of green accounting on ecological sustainability and employed environmental costs as a mediation between green accounting and sustainability. The study focused on pharmaceutical companies because of the heavy use of natural resources and the subsequent greenhouse gases and wastewater from this sector pose a risk to th...

The insurance industry plays a substantive vitality in the growth of the economy. However, there is limited literature on the activities of the insurance industry and economic growth in Ghana. As one of the fastest-growing economies in sub-Saharan Africa before the global pandemic in 2020, there is a need to investigate the factors that influence t...

Businesses strive for effective working capital management (WCM) since ineffective WCM influences firms’ failure in developing economies. However, the connection between WCM and the going concern of firms has not received significant quantitative attention. Hence, this study examines the impact of WCM on the going concern of manufacturing businesse...

Environmental problems have become global issues in recent years. This has influenced some countries, including China, to enact environmental accounting disclosure decrees. To fill the literature gap, this study sought to assess the link among environmental accounting information disclosure (EAID), environmental performance index (EPI), board attri...

This study explored how green innovation influences sustainable product development of small and medium-sized enterprises (SMEs) in China due to the growing trend of green innovation's contribution to creating sustainable products. The study focused on sustainable product development, a critical component of an ecologically accountable business pla...

Mobile money services have shown to be quite beneficial in enhancing and promoting the fundamental responsibilities of the banking sector by establishing and meeting the financial needs of the unbanked and making different financial instruments accessible. An increase in mobile money services is vital for economic success in the financial industry....

There is global consensus that an increase in atmospheric greenhouse gas emissions, particularly carbon dioxide (CO2) emissions, is driving climate change. To deal with this issue, governments all around the world have committed to controlling greenhouse gas emissions. For developing economies like sub–Saharan Africa (SSA), studies have suggested a...

The effectiveness of the financial market is reflected in the financial crisis which mostly results in credit risk. The impact of credit risk in China is likely to affect the global economy since China is the fastest‐growing economy as well as the second‐best economy in the world in terms of gross domestic product. Using panel data for twenty‐eight...

International students’ mobility was not spared in terms of the negative impact of COVID-19 on higher education. The majority of prior research on COVID-19 and international higher education has employed a qualitative research design. Few of the studies have employed a quantitative research approach. Our study, therefore, in an attempt to fill in t...

The exploration of oil and gas contributes to green-house-gas. While exploring countries ensures economic growth, their activities also contribute to environmental pollution through carbon emissions. The 13-member states of the Organization of the Petroleum Exporting Countries (OPEC) are the world’s most important oil-producing and exporting countr...

The rapid development of trade along the Belt and Road Initiative (BRI) directly affect economic growth and influence carbon emission. This study used fifty-two BRI countries out of the sixty-five countries that signed onto the BRI in 2013 for the empirical study. The panel data extracted is from the period 1993 to 2018. The study utilized the Comm...

This paper explored the link between energy consumption and carbon emissions in North Africa through an Environmental Kuznets Curve (EKC) framework. Panel data extracted from the data base of the World Development Indicators (WDI) for the period 1990–2015 were used for the study. In the analytical process, more modern econometric techniques that ar...

Energy economics literature indicates that CO2 emissions and economic growth are significant drivers of energy consumption. This paper empirically tests the claim described above within the context of the Belt and Road Initiative countries and the Organisation for Economic Co-operation and Development countries. Prais–Winsten regression estimates t...

We examined the effect of environmental disclosure on environmental performance for listed mining companies in China. Our analysis used China’s Environmental Information Disclosure Degree (EIDD) and the Chinese Securities Regulatory Commission’s disclosure guidelines to propose the Environmental Information Disclosure Index. Majority of previous st...

by the same institution. UT bank is one of Ghana's most celebrated brands, after it evolved from a micro-finance company into a successful bank.The study reveals the weak compliance to common Corporate Governance practices within the two banks. Specifically, the two banks had small board size as compared to the standard size of the banking industry...

Credit risk has great impact on the banks' profitability as large chunk of banks' revenue and interest income comes from loans. Factors that affects credit risk can be classified into microeconomic and macroeconomic factors. These factors have an impact on credit risk levels. Using secondary data from 2005 to 2018 for listed commercial banks on the...

The adaption of the open-up reform policies in China some three decades ago has resulted in a rapid economic transformation of which the tourism sector has equally witnessed fast development. Therefore, the essence of this article is to review the evolution and expansion of the tourism industry in China and its obligation to observing international...

The aim of this research was to establish the nexus between liquidity and the viability of quoted non-financial establishments in Ghana. Panel data deduced from the published annual reports of 15 entities for the period 2008 to 2017 was employed for the study. Preliminarily, cross-sectional reliance, unit root, serial correlation, heteroscedasticit...

The purpose of this paper is to investigate the impact of foreign direct investment (FDI) on sustainable development (SD) in China by using a regression model. Based on a panel date ranging from 1996 to 2016, this study makes an assessment of how development is sustained by means of an impose response function model. The findings revealed that, fir...

This paper examines the impact of board characteristics on environmental accounting information disclosure for listed mining companies in China. Board characteristics were categorized into board size, independence characteristics, diversity characteristics, behavioral characteristics, and incentive characteristics. The study further extended to ana...

This study explored the interactions between liquidity and the financial performance of quoted non-financial firms in Ghana. The study was correlational as it sought to examine the relationship between liquidity and the firms' viability. From the Pearson Product-Moment Correlation Coefficient technique of data analysis, liquidity had a significant...

This study sought to explore the nexus between asset tangibility and the financial performance of non-financial firms listed on the Ghana Stock Exchange (GSE). Specifically, the study sought to; examine the association between tangibility and the firms' financial performance as measured by ROA, determine the connection between tangibility and the f...

This research reviews and analyses the environmental catastrophes in China with regard to its adherence of global environmental policies and practices. The research makes available evidence of the present policy regime and institutions, strategies for curbing emission, environmental legislations and regulations and measures to provide a sustainable...

This study examines the impact of board characteristics on Corporate Social Responsibility (CSR) disclosure in Ghana. It uses panel data covering 15 financial years which was extracted from the companies' annual report to test the hypothesis using OLS regression. The results provide evidence that board characteristics such as size, board independen...

This study aims at analyzing the influence which ethical behavior has on the corporate governance of firm’s performance in Ghana. The existing of ethical issues in business organizations and the general code of conduct which these companies are supposed to follow has brought about the need for researchers to assess their implications to the managem...

This paper examines the causality between foreign direct investment (FDI), growth of output indicators and gross domestic product (GDP) in China between 1995 and 2016 using Granger causality test based on the vector error correction model. In contemporary times, attention has been drifted from overall FDI as engine of growth in the analysis of econ...

This paper attempts to investigate whether the practice of marketing mix aids in the development of SMEs in the Bolgatanga Municipality. Method. The study employed a qualitative, exploratory approach with the aid of questionnaires to gather data from 119 owners of SMEs. Results.Owners of SMEs in Bolgatanga do not see the marketing mix as strategies...

This paper presents the extent of Corporate Social Responsibility Disclosure (CSRD) in Ghana. In particular, the study investigates the impact of women on board to relationship between CSRD levels of listed companies in Ghana. The hypothesis was tested using OLS regression model on 7 years data. The results provide evidence that Women on Board have...