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Title: Public sector reform and disclosure practices of state-owned enterprises : the case of Ghana
Author: Simpson, Samuel Nana Yaw
ISNI:       0000 0004 5350 8780
Awarding Body: University of Birmingham
Current Institution: University of Birmingham
Date of Award: 2014
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This thesis examines the disclosure practices of State-Owned Enterprises (SOEs) and the impact of reform programmes in the SOE sector on such practices. The study stems from evidence of poor performance of SOEs attributed to the dearth of information disclosure, hence, the introduction of reform programmes to address these problems. Based on multiple case design with data gathered from three large SOEs and key policy makers in the SOE sector of Ghana, the findings show that the disclosure relationships, objectives, and media are generally the same across all SOEs. There are however some notable variations from the both within-case and cross-case analyses, with respect to the generic sections, volume and disclosure types in their respective annual reports. There are also differences in relation to the processes of producing their disclosure media. With regards to the impact of reform programmes, the study found both sector-wide and industry specific reform programmes, driven and underpinned by institutional forces and tenets of agency theory. These programmes have among other things, increased the numbers of disclosure media, stakeholders or principals that SOEs must disclose to, expanded the nature of disclosure (managerial, program, procedures, and financial) and types of disclosure relationships (diagonal).
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available
Keywords: DT Africa ; HC Economic History and Conditions ; HF Commerce