Determinants of Level of Sustainability Report

About the Book

This book examines the determinants of the level of sustainability reports of mining companies in Ghana in the absence of regulatory and statutory requirements. It adopted the use of content analysis by probing the question of whether there is an effect of factors such as size, growth rate, profitability, efficiency, gearing ratio, working capital ratio, age, and complexity of the mining companies on the level of disclosure in sustainability report. The book also reviewed some of the traditional theories used in the accounting literature to examine sustainability reporting practices. The book also provides insights into the various sustainability reporting initiatives.

About the Author

Dr Clement Lamboi Arthur is a lecturer at the Department of Accounting of the University of Cape Coast. He Holds PhD in Accounting from Leeds Beckett University, Leeds, UK. He also have an MBA in Finance from University of Hull, Hull, UK as well as CIMA Advance Diploma in Management Accounting, UK.