Peter Kodjo Luh
Biographic Data
| ID | 6814526 |
|---|---|
| NAME | Peter Kodjo Luh |
| GIVEN NAMES | Peter Kodjo |
| FAMILY NAME | Luh |
| SIGNATURE | LUH P K |
| AFFILIATIONS | University of Ghana |
| ORCID | 0000-0002-2062-4115 |
| VERIFIED | Yes |
| TOTAL WORKS | 6 |
| TOTAL CITATIONS | 5 |
| AUTHOR COUNT | 6 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2023 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 1 |
Disclosure of audit engagement partner identity, board gender diversity and financial reporting quality: An emerging country perspective
Purpose The study examined the effect of audit engagement partner’s identity disclosure (EPID) on financial accounting information quality and further explored the complementary effect of EPID and board gender diversity on financial accounting information quality. Design/methodology/approach Data for the study were obtained from the audited annual reports of microfinance companies operating in Ghana for the period 2009–2023. Earnings management i…
Credit growth and asset quality in banks: Examining the role of gendered leadership and board gender diversity
Purpose The study examined the role female presence in leadership and on boards plays in the nexus between loan growth (i.e. credit growth) and bank asset quality in Ghana. Design/methodology/approach Data were obtained from the audited annual reports of 23 universal banks operating in Ghana for the period 2000–2022. Generalized method of moments (GMM) was applied in the generation of empirical results. Findings The results provide evidence that …
Bank Credit Risk and Profitability: The Role of Intellectual Capital Efficiency in an Emerging Economy in Africa
While it is empirically evident that credit risk reduces profitability, it is empirically unclear how intellectual capital efficiency (ICE) mitigates the effect of credit risk on bank profitability. Hence, this study explores whether ICE can moderate the relationship between credit risk and bank profitability. Data was collected from the audited annual reports of 23 commercial banks in Ghana, and two-step generalized method of moments (GMM) was u…
Gender of firm leadership and environmental, social and governance (ESG) reporting: Evidence from banks listed on Ghana Stock Exchange
Purpose This study aims to examine how woman corporate leadership indicators and environmental, social and governance (ESG) disclosure in listed banks on Ghana Stock Exchange are related. Design/methodology/approach Data was obtained from the audited annual reports of the banks for the period 2006–2020. Empirical result estimation was achieved using Panel Corrected Standard Errors. Findings The result revealed that female chief executive officer …
Gender of firm leadership, audit committee gender diversity and audit quality through the lens of audit fee: A Ghanaian insight
Purpose This study aims to examine how woman leadership (i.e., woman board chairperson, woman chief executive officer (CEO) and board gender diversity) affects audit fee and also ascertained the interactive effect of woman leadership and gender diversity on audit committee on audit fee. Design/methodology/approach The study applied ordinary least square and fixed-effect estimators on the data of 21 universal banks in Ghana for the period 2010–202…
How do females in top executive positions influence firm profitability: New insight from non financial firms on Ghana Stock Exchange
Purpose This study aims to investigate the impact of female chairperson, female chief executive officer and presence of females on boards on listed firms’ profitability using data from Ghana. Design/methodology/approach This study used ordinary least square estimation and generalized least square (i.e. fixed and random effect estimation techniques) estimation on the data of 15 nonfinancial listed firms on Ghana Stock Exchange between 2010 and 202…
How do females in top executive positions influence firm profitability: New insight from non financial firms on Ghana Stock Exchange
Purpose This study aims to investigate the impact of female chairperson, female chief executive officer and presence of females on boards on listed firms’ profitability using data from Ghana. Design/methodology/approach This study used ordinary least square estimation and generalized least square (i.e. fixed and random effect estimation techniques) estimation on the data of 15 nonfinancial listed firms on Ghana Stock Exchange between 2010 and 202…
Gender of firm leadership and environmental, social and governance (ESG) reporting: Evidence from banks listed on Ghana Stock Exchange
Purpose This study aims to examine how woman corporate leadership indicators and environmental, social and governance (ESG) disclosure in listed banks on Ghana Stock Exchange are related. Design/methodology/approach Data was obtained from the audited annual reports of the banks for the period 2006–2020. Empirical result estimation was achieved using Panel Corrected Standard Errors. Findings The result revealed that female chief executive officer …
Gender of firm leadership, audit committee gender diversity and audit quality through the lens of audit fee: A Ghanaian insight
Purpose This study aims to examine how woman leadership (i.e., woman board chairperson, woman chief executive officer (CEO) and board gender diversity) affects audit fee and also ascertained the interactive effect of woman leadership and gender diversity on audit committee on audit fee. Design/methodology/approach The study applied ordinary least square and fixed-effect estimators on the data of 21 universal banks in Ghana for the period 2010–202…
How do females in top executive positions influence firm profitability: New insight from non financial firms on Ghana Stock Exchange
Purpose This study aims to investigate the impact of female chairperson, female chief executive officer and presence of females on boards on listed firms’ profitability using data from Ghana. Design/methodology/approach This study used ordinary least square estimation and generalized least square (i.e. fixed and random effect estimation techniques) estimation on the data of 15 nonfinancial listed firms on Ghana Stock Exchange between 2010 and 202…
Gender of firm leadership and environmental, social and governance (ESG) reporting: Evidence from banks listed on Ghana Stock Exchange
Purpose This study aims to examine how woman corporate leadership indicators and environmental, social and governance (ESG) disclosure in listed banks on Ghana Stock Exchange are related. Design/methodology/approach Data was obtained from the audited annual reports of the banks for the period 2006–2020. Empirical result estimation was achieved using Panel Corrected Standard Errors. Findings The result revealed that female chief executive officer …
Bank Credit Risk and Profitability: The Role of Intellectual Capital Efficiency in an Emerging Economy in Africa
While it is empirically evident that credit risk reduces profitability, it is empirically unclear how intellectual capital efficiency (ICE) mitigates the effect of credit risk on bank profitability. Hence, this study explores whether ICE can moderate the relationship between credit risk and bank profitability. Data was collected from the audited annual reports of 23 commercial banks in Ghana, and two-step generalized method of moments (GMM) was u…
Disclosure of audit engagement partner identity, board gender diversity and financial reporting quality: An emerging country perspective
Purpose The study examined the effect of audit engagement partner’s identity disclosure (EPID) on financial accounting information quality and further explored the complementary effect of EPID and board gender diversity on financial accounting information quality. Design/methodology/approach Data for the study were obtained from the audited annual reports of microfinance companies operating in Ghana for the period 2009–2023. Earnings management i…
Credit growth and asset quality in banks: Examining the role of gendered leadership and board gender diversity
Purpose The study examined the role female presence in leadership and on boards plays in the nexus between loan growth (i.e. credit growth) and bank asset quality in Ghana. Design/methodology/approach Data were obtained from the audited annual reports of 23 universal banks operating in Ghana for the period 2000–2022. Generalized method of moments (GMM) was applied in the generation of empirical results. Findings The results provide evidence that …
Corporate Finance and Governance (5 works) · Business (4 works) · Finance (4 works) · Gender Diversity and Inequality (4 works) · Accounting (3 works) · Corporate governance (3 works) · Gender diversity (3 works) · Audit (2 works) · Auditing, Earnings Management, Governance (2 works) · Corporate Social Responsibility Reporting (2 works)