Board governance quality and risk disclosure compliance among financial institutions in Uganda

Purpose This paper aims to examine the impact of board governance quality (BGQ) and its mechanisms, namely board activity, board independence, board communication and board expertise, on the level of risk disclosure compliance (RDC) among financial institutions (FIs) in Uganda....

Mô tả đầy đủ

Đã lưu trong:

Chi tiết về thư mục
Những tác giả chính:	Nkuutu, Geofrey, Ntayi, Joseph Mpeera, Nkote, Isaac Nabeeta, Munene, John, Kaberuka, Will
Định dạng:	Bài viết
Ngôn ngữ:	English
Được phát hành:	University of Economics Ho Chi Minh City 2023
Truy cập trực tuyến:	https://www.emerald.com/insight/content/doi/10.1108/JABES-04-2020-0036/full/html http://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/115438
Các nhãn:	Thêm thẻ Không có thẻ, Là người đầu tiên thẻ bản ghi này!

Thư viện lưu trữ:	Thư viện Trường Đại học Đà Lạt

id	oai:scholar.dlu.edu.vn:DLU123456789-115438
record_format	dspace
spelling	oai:scholar.dlu.edu.vn:DLU123456789-1154382023-03-08T03:56:09Z Board governance quality and risk disclosure compliance among financial institutions in Uganda Nkuutu, Geofrey Ntayi, Joseph Mpeera Nkote, Isaac Nabeeta Munene, John Kaberuka, Will Purpose This paper aims to examine the impact of board governance quality (BGQ) and its mechanisms, namely board activity, board independence, board communication and board expertise, on the level of risk disclosure compliance (RDC) among financial institutions (FIs) in Uganda. Design/methodology/approach The study adopts a cross-sectional design where data are collected through a questionnaire survey and audited financial statements of 83 FIs. The authors employ partial least square structural equation modeling (SmartPLS32.7) to test hypotheses. Findings The authors find that the level of RDC in Ugandan FIs is low. Further, the study finds the positive relation between BGQ and RDC. Moreover, the authors find that RDC is positively and significantly related with board activity, board independence, board communication and board expertise. Furthermore, the authors find that the level of RDC is positively and significantly related to ownership type, firm size and board size, respectively. Nevertheless, industry type, number of branches and firm age are insignificantly related to RDC. Practical implications The study provides relevant insights into regulators and policy makers with early symptoms of potential problems regarding weak board governance in FIs. Policy makers may also use these findings as a guideline tool for improving existing board governance frameworks in place and development of new disclosure policies. In addition, the study provides an input into the review and amendments of existing corporate governance codes for the regulators. Originality/value This study offers the empirical evidence on the nexus between BGQ and RDC of FIs in Uganda. Moreover, the study also offers evidence on how BGQ mechanisms impact RDC. The study also further adds theoretical foundations to the RDC literature. 2023-03-08T03:56:09Z 2023-03-08T03:56:09Z 2020 Article 2515-964X https://www.emerald.com/insight/content/doi/10.1108/JABES-04-2020-0036/full/html http://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/115438 10.1108/JABES-04-2020-0036 en Journal of Asian Business and Economic Studies, Volume 28, Issue 1; p. 64-81 application/pdf University of Economics Ho Chi Minh City
institution	Thư viện Trường Đại học Đà Lạt
collection	Thư viện số
language	English
description	Purpose This paper aims to examine the impact of board governance quality (BGQ) and its mechanisms, namely board activity, board independence, board communication and board expertise, on the level of risk disclosure compliance (RDC) among financial institutions (FIs) in Uganda. Design/methodology/approach The study adopts a cross-sectional design where data are collected through a questionnaire survey and audited financial statements of 83 FIs. The authors employ partial least square structural equation modeling (SmartPLS32.7) to test hypotheses. Findings The authors find that the level of RDC in Ugandan FIs is low. Further, the study finds the positive relation between BGQ and RDC. Moreover, the authors find that RDC is positively and significantly related with board activity, board independence, board communication and board expertise. Furthermore, the authors find that the level of RDC is positively and significantly related to ownership type, firm size and board size, respectively. Nevertheless, industry type, number of branches and firm age are insignificantly related to RDC. Practical implications The study provides relevant insights into regulators and policy makers with early symptoms of potential problems regarding weak board governance in FIs. Policy makers may also use these findings as a guideline tool for improving existing board governance frameworks in place and development of new disclosure policies. In addition, the study provides an input into the review and amendments of existing corporate governance codes for the regulators. Originality/value This study offers the empirical evidence on the nexus between BGQ and RDC of FIs in Uganda. Moreover, the study also offers evidence on how BGQ mechanisms impact RDC. The study also further adds theoretical foundations to the RDC literature.
format	Article
author	Nkuutu, Geofrey Ntayi, Joseph Mpeera Nkote, Isaac Nabeeta Munene, John Kaberuka, Will
spellingShingle	Nkuutu, Geofrey Ntayi, Joseph Mpeera Nkote, Isaac Nabeeta Munene, John Kaberuka, Will Board governance quality and risk disclosure compliance among financial institutions in Uganda
author_facet	Nkuutu, Geofrey Ntayi, Joseph Mpeera Nkote, Isaac Nabeeta Munene, John Kaberuka, Will
author_sort	Nkuutu, Geofrey
title	Board governance quality and risk disclosure compliance among financial institutions in Uganda
title_short	Board governance quality and risk disclosure compliance among financial institutions in Uganda
title_full	Board governance quality and risk disclosure compliance among financial institutions in Uganda
title_fullStr	Board governance quality and risk disclosure compliance among financial institutions in Uganda
title_full_unstemmed	Board governance quality and risk disclosure compliance among financial institutions in Uganda
title_sort	board governance quality and risk disclosure compliance among financial institutions in uganda
publisher	University of Economics Ho Chi Minh City
publishDate	2023
url	https://www.emerald.com/insight/content/doi/10.1108/JABES-04-2020-0036/full/html http://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/115438
_version_	1765278296395743232

Board governance quality and risk disclosure compliance among financial institutions in Uganda

Những quyển sách tương tự