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Drawing on risk mitigation theory, this study aims to examine the link between corporate social responsibility (CSR) disclosure and the cost of debt financing (CDF). In particular, this paper seeks to determine whether firms with higher CSR disclosure scores have a lower CDF.

This paper uses a panel data analysis of non-financial Ghanaian firms listed on the Ghana Stock Exchange from 2006 to 2019. The CSR index constructed from firms’ annual reports and sustainability reports is used as a proxy for the extent of CSR information disclosures by Ghanaian companies.

The empirical results demonstrate that CDF is positively related to CSR disclosure scores. Besides, the results show that the levels of long-term debt increase with CSR disclosure in a highly risky industry. However, the finding does not meet the lenders’ expectations in terms of CSR attracting favourable debt financing sources.

The research is based only on the quantity of the CSR information disclosed by Ghanaian companies and does not account for the quality of the CSR disclosures. The empirical model omits some control variables such as the age of the firm and external business conditions. The results should not be generalized, as the sample was based on three listed industries in Ghana for 2006–2019.

This study extends the scope of previous studies by examining the importance of CSR disclosures in financing decisions. More precisely, it focuses on the relatively little explored relationship between the extent of CSR disclosures and access to debt financing. Moreover, this study focuses on the rather interesting empirical setting of Ghana, which is characterized by its low level of CSR awareness. Achieving a better understanding of the effects of CSR information is useful for corporate managers desiring to meet lenders’ expectations and attract debt financing sources.

The purpose of this paper is to investigate the moderating effect of ownership on the links between corporate governance and financial performance in the context of Ghanaian banks.

The current study used a sample of 23 banks and the multiple regression method to analyze a panel dataset of 414 from banks over an 18-year period.

The findings revealed that audit independence, chief executive officer (CEO) duality, non-executive directors and banks size have a positive impact on performance. The findings also revealed that foreign ownership has an interacting effect between corporate governance and profitability.

The practical implications of the current study demonstrated that good corporate governance creates value and must be invigorated for the interest of all stakeholders. Foreign ownership has an interacting effect between corporate governance and performance. Policymakers should formulate policies for attracting foreign investors.

Interestingly, this study is the first of its kind that exclusively chose ownership structure to interact between corporate governance and bank performance in Ghanaian perspective. Such new insights on this relationship provide useful information to the government, academics, policymakers and other stakeholders. The growing economies of African countries, and the inadequate governance–performance literature in African context, have created a demand to appreciate the governance parameters in these countries and its influence on firm's performance.

This paper attempts to investigate the influence of psychological biases on saving decision-making of bank customers in Ghana.

It employs weighted least squares regression to test the effect of psychological biases on savings decisions of bank customers.

The findings show that all the nine psychological biases, namely mental accounting, availability, loss aversion, representativeness, anchoring, overconfidence, status quo, framing effect and disposition effect employed for the study have a significant influence on saving decision of bank customers. The results depict that psychological biases are entrenched in the saving pattern of bank customers in Ghana.

For policy purposes, the study recommends that bank customers need to enhance their knowledge of psychological biases in order to improve their gains from savings, and not to fall prey to these prejudices. The satisfied customer is a dependable source of bank viability and survival.

To the best of the knowledge of the author, this study provides the first empirical evidence of the influence of psychological biases on saving decisions of bank customers in Ghana. The findings of this study will enhance knowledge on the influence of psychological biases on individual decision-making and will accentuate the fact that the individual is not an entirely rational being.

This study provides empirical evidence for the first time on how different measures of monetary policy affect banking profitability in Ghana.

Providing empirical evidence on how different measures of monetary policy affect banking profitability in Ghana using 29 banks for period between 2006 and 2016, new monetary indexes are developed and a robust panel random effect models is employed with year effect controls.

The results show that while increase in monetary policy basis point reduced banking profitability, average monetary policy rate stimulated banking profitability. Interestingly, the monetary policy basis point and rate indexes developed reduced and enhanced banking profitability, respectively. While these results may sound contradictory, they have both theoretical and empirical backing. Thus, basis point increments serve a monetary policy tightening condition which leads to higher loan prices, lower borrowing and declined profitability in the short run. However, in the long run, banks adjusted their loan prices and deposits to reflect basis point changes in their favor, hence the positive effect of average monetary policy rate on banking profitability. Additionally, monetary policy easing which represents decline in monetary policy basis point and rate enhances banking profitability.

These findings imply bank managers may take advantage of monetary policy easing to maximize profits in the banking sector of Ghana. Also, the monetary policy committee must be mindful of monetary policy tightening through basis point change since upward basis point increments reduce banking profitability.

This study provides empirical evidence for the first time on how different measures of monetary policy (developing indexes from monetary policy basis point and monetary policy rate) affect banking profitability in an emerging economy as Ghana.

The current study sought to investigate the moderating effect of supply chain disruptions (SCD) (supply chain – supply disruption, catastrophic disruption and infrastructure disruption) on the relationship between supply chain resilience (SCR) and supply chain performance (SCP) of manufacturing firms in Ghana.

The quantitative research approach and explanatory research designs were utilised. A sample of 345 manufacturing firms were drawn from a population of 2,495 manufacturing firms in the Accra metropolis. The Partial Least Squares Structural Equation Modelling (PLS-SEM) was employed to accomplish the research objectives.

First, the study revealed that SCR has a significant positive effect on SCP. Second, the authors found reasonable evidence to support that SCD have a significant positive moderating effect on the relationship between SCR and SCP, except for supply chain catastrophic disruption which had a negative impact. It can be concluded that the components of SCD have heterogeneous impact in the SCR and SCP nexus.

The study is limited to manufacturing firms in Ghana and does not make a distinction among resilience strategies.

Increased SCR boost manufacturing companies' supply chains' performance and aid to lessen the adverse effects of SCD relating to infrastructure and supply. It implies that supply chain managers are able to reduce the effects of infrastructure and supply disruptions. Also, techniques that reduce the adverse impact of SCD relating to catastrophe would be beneficial for supply chain managers in Ghana and other countries with comparable economic environments.

The study provides a unique contribution on the moderating role of the dimensions of SCD (supply, infrastructure and catastrophic) on the nexus between SCR and SCP in a developing economy context in a dynamic changing environment. Policymakers would get better insights into instituting the required policies needed to revamp firms with weak supply chains as a result of supply chain disruption.

Growing emphasis on long-term viability prompts researchers and industry professionals to collaborate on innovative approaches for sustainability and survival. Industry 4.0 (I4.0) technology's importance drives active adoption by firms amidst evolving business dynamics. This research examines the influence of I4.0 technologies on lean, agile resilient and green practices and their impact on supply chain performance.

Survey data from Pakistani manufacturing enterprises were analyzed using SMART PLS to explore the relationship between I4.0 technology, supply chain practices and supply chain performance.

I4.0 technologies significantly impact all practices, while agile and resilient supply chain approaches partially mediate the relationship with supply chain performance.

Insights from this research guide policymakers and business experts in implementing and managing lean, agile, resilient and green practices. Integrating these principles with digital technology solutions enhances supply chain performance.

This study advances understanding of the interplay between I4.0 technologies, practices and supply chain performance, providing a basis for further research and practical implications.

Despite the escalating significance and intricate nature of supply chains, there has been limited scholarly attention devoted to exploring the cognitive processes that underlie supply chain management. Drawing on cognitive-behavioral theory, the authors propose a moderated-mediation model to investigate how paradoxical leadership impacts manufacturing supply chain resilience.

By conducting a two-wave study encompassing 164 supply chain managers from Chinese manufacturing firms, the authors employ partial least squares structural equation modeling (PLS-SEM) to empirically examine and validate the proposed hypotheses.

The findings indicate that managers' paradoxical cognition significantly affects supply chain resilience, with supply chain ambidexterity acting as a mediating mechanism. Surprisingly, the study findings suggest that big data analytics negatively moderate the effect of paradoxical cognition on supply chain ambidexterity and supply chain resilience, while positively moderating the effect of supply chain ambidexterity on supply chain resilience.

These findings shed light on the importance of considering cognitive factors and the potential role of big data analytics in enhancing manufacturing supply chain resilience, which enriches the study of behavioral operations.

The results offer managerial guidance for leaders to use paradoxical cognition frames and big data analytics properly, offering theoretical insight for future research in manufacturing supply chain resilience.

This is the first empirical research examining the impact of paradoxical leadership on supply chain resilience by considering the role of big data analytics and supply chain ambidexterity.